EIN: 042460990
UEI: GE26UCMDCBL5
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2026 (10 days from today).
What is a management decision? →FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 20, 2022 — management decision was due September 20, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
Payroll was charged to the 2020 grant award for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the District did not adequately plan grant expenditures as a result. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,015 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Payroll was charged to the 2020 grant award for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the District did not adequately plan grant expenditures as a result. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,015 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Condition: Payroll was charged to the 2020 grant award for pay periods prior to the approval date by the pass-through agency. Corrective Action Planned: The District will not charge any amounts to awarded grants prior to the approval date. Anticipated Completion Date: February 4, 2021
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
FAC accepted this audit on February 21, 2017 — management decision was due August 21, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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