EIN: 136007142
UEI: CWFMBNPVD6E6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2289 days ago).
What is a management decision? →During our audit, we noted several areas where there could be improvements within thecontrols surrounding the IDEA program.Cause: There was a change in the staffing during the period under audit.Effect: The lack of controls in place resulted in the application of the various compliance requirements tobe incorrect. Although the application was incorrect, the School District still met the requirements for thecompliance areas. Recommendation: The School District should implement written policies and procedures to ensure thatthey are followed even when turnover may occur.
Show full finding ▾Hide full finding ▴Finding 2019-002 - Internal Control Over IDEA ProgramFederal Agency: U.S. Department of EducationSpecial Education Cluster (IDEA)CFDA 84.027, Special Education - Grants to StatesCFDA 84.173, Special Education - Preschool GrantsCriteria: 2 CFR section 200.303 requires that non-Federal entities receiving Federal awards establishand maintain internal control over the Federal awards that provides reasonable assurance that the nonFederalentity is managing the Federal awards in compliance with Federal statutes, regulations, and theterms and conditions of the Federal awards.Condition: During our audit, we noted several areas where there could be improvements within thecontrols surrounding the IDEA program.Cause: There was a change in the staffing during the period under audit.Effect: The lack of controls in place resulted in the application of the various compliance requirements tobe incorrect. Although the application was incorrect, the School District still met the requirements for thecompliance areas. Recommendation: The School District should implement written policies and procedures to ensure thatthey are followed even when turnover may occur.
Finding 2019-002 Internal Control Over IDEA ProgramFederal Agency: U.S. Department of EducationSpecial Education Cluster (IDEA)CFDA 84.027, Special Education ? Grants to StatesCFDA 84.173, Special Education ? Preschool GrantsConditionDuring the audit, it was noted that there were several areas where there could be improvements withinthe controls surrounding the IDEA program.Corrective Action PlanThe School District will establish written procedures to include sufficient reference, regulatory sourcecitation with required supporting documentation details to ensure all Uniform Grant Compliancerequirements for each of the IDEA grant budgetary accounts. The School District will also review andrevise procedures for staff documentation. Currently the staff in the program office administers andcollects the time and effort documentation. The Business Office will request copies to provide theauditors in the future. Management will also be updating the Federal Funds Procedural Manual for theSchool District by December 31, 2019 addressing policy, procedures and compliance issues specific tothe Federal Allocations for Special Education.
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