EIN: 141508274
UEI: WDDLBXX328M5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 29, 2023 (1063 days ago).
What is a management decision? →It was also noted that the District?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Of the Fifteen Students selected for testing there was five students Title I student folders that lacked a number of documents to meet the District?s requirements per its AIS plan. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding. Responsible Official?s View: The District agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: Assistance Listing Nos.: 84.010 Title I Condition: It was also noted that the District?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Of the Fifteen Students selected for testing there was five students Title I student folders that lacked a number of documents to meet the District?s requirements per its AIS plan. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also, with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding. Responsible Official?s View: The District agrees with the finding. See attached corrective action plan.
2022-001 Reporting ? Assistance Listing No.: CFDA Nos.: 10.553 School Breakfast Program, 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State inconsequentially did not agree to the meal counts submitted. Audit Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of where the meals are served. We also recommend the records are reviewed effectively and efficiently each month for accuracy. Corrective Action Implemented: In the 2022-2023 school year, the district resumed using the cafeteria management system for daily recordkeeping of meals sold. Further, the district adopted the use of a backup recordkeeping tally sheet that includes multiple levels of verification to strengthen this control. Person Responsible for Implementing the CAP: Pamela Strompf, Food Service Director Implementation Date: 2022-2023 school year
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District?s High/Middle School?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. It was also noted the District?s RTI plan was in draft form and never adopted by the District; however, the draft plan was being followed and met the requirements. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Two students selected for testing were on the District?s list for students receiving Title I services; however, the prior year information in the Title I folders did not provide enough information to support the placement based on District and Federal requirements. Tests given in the first part of the 2017-2018 school year did, however, support the students receiving services. The High/Middle School Title I student folders lack a number of documents to meet the District?s requirements per its AIS plan. Also the District?s RTI plan is in draft form and was being followed, but was never adopted by the Board of Education. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Status as of June 30, 2020: The District had one student that was determined to be ineligible for Title I services but were on list of students reported as receiving services. This was due to the students receiving services the year before but no longer needed them in 2019-2020 based on their progression. There were also eight students who did not have adequate documentation in the District?s High/Middle School Title I files to meet the District?s AIS internal control plan. Per the District?s corrective action plan each AIS student folder should have had a check list of all required documents required for the file but none of the files contained a checklist and the District never created the checklist. It was also noted the documentation for students who did not participate during remote learning due to COVID-19 was weak or not in the file at all.
Show full finding ▾Hide full finding ▴2020-001: Eligibility (Prior Year 2019-001) Federal Program: CFDA Nos.: 84.010 Title I Condition: The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District?s High/Middle School?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. It was also noted the District?s RTI plan was in draft form and never adopted by the District; however, the draft plan was being followed and met the requirements. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Two students selected for testing were on the District?s list for students receiving Title I services; however, the prior year information in the Title I folders did not provide enough information to support the placement based on District and Federal requirements. Tests given in the first part of the 2017-2018 school year did, however, support the students receiving services. The High/Middle School Title I student folders lack a number of documents to meet the District?s requirements per its AIS plan. Also the District?s RTI plan is in draft form and was being followed, but was never adopted by the Board of Education. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Status as of June 30, 2020: The District had one student that was determined to be ineligible for Title I services but were on list of students reported as receiving services. This was due to the students receiving services the year before but no longer needed them in 2019-2020 based on their progression. There were also eight students who did not have adequate documentation in the District?s High/Middle School Title I files to meet the District?s AIS internal control plan. Per the District?s corrective action plan each AIS student folder should have had a check list of all required documents required for the file but none of the files contained a checklist and the District never created the checklist. It was also noted the documentation for students who did not participate during remote learning due to COVID-19 was weak or not in the file at all.
The following represents the District's Corrective Action Plan for A-133 Audit Section III Findings for the 2019-2020 fiscal year: 2020;001 Eligibility- CFDA Nos.: 84.010 Title I Condition: The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District's High/Middle School's Title I folders were lacking documentation to meet the District's AIS internal control plan. The District's RTJ plan was in draft form and never adopted by the District, however, the draft plan was being followed and met the requirements. Audit Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student's Title I folder. Audit Status as of June 30, 2020: The District had one student that was determined to be ineligible for Title I services but were on a list of students reported as receiving services. This was due to the students receiving services the year before but no longer needed them in 2019-2020 based on their progression. There were also eight students who did not have adequate documentation in the District's High/Middle School Title I files to meet the District's AIS internal control plan. Per the District's corrective action plan each AIS student folder should have had a checklist of all required documents required for the file but none of the files contained a checklist and the District never created the checklist. It was also noted the documentation for students who did not participate during remote learning due to Covid-19 was weak or not in the file at all. We will continue to monitor this issue in the future. Corrective Action Implemented: ?The District will add an additional AIS support position, resulting in two positions - AIS Coach and AIS Compliance Coordinator for the 2021-22 school year ?The AIS Coach, AIS Compliance Coordinator, Building Principals, and District Data Coordinator will meet at the beginning of the school year and every other month (Oct., Dec., Feb., April, June) to maintain a consistent count of all AIS services and reporting of progress for state data reporting. o Implementation date: Annually by October 111 ?School counselors and/or clerical support will be assigned to produce all exit and entrance letters when students are added and removed to AIS classes. The AIS Compliance Coordinator, Building Principals, and the District Data Coordinator will receive a copy of the signed letters to ensure that students are correctly recorded and interventions are in place. When a student moves in or out of AIS services, all of these people will be notified. o Implementation date: Counselors will begin 3/18/2021 with current staff. ?The AIS Compliance Coordinator will create a cover sheet that consists of a checklist. The AIS Compliance Coordinator will review the cover sheet and ensure that all folders have met the checklist criteria. A final review will be completed prior to the AIS teachers' departure in June, 2021. o Justifications for why the student is receiving AIS support including teacher(s)' recommendations will be placed in the folder and noted on the checklist. o For COVID-19 conditions where state yearly exams are waived, students' grades and teacher recommendation will be given consideration for providing AIS services. o Implementation date: June 30, 2021 ?The appointed District AIS Coach maintains a file cabinet with folders that include sample student work products, letters to parents, and copies of progress notes. The AIS Coach will track these folders and provide assistance to AIS providers on how to keep proper documentation. As stated above, the AIS coach will also have regularly scheduled meetings with the Building Principals and District Data Coordinator to confirm counts and progress notes. o Meetings will continue throughout the 2020-21 school year and these meetings will include the above named personnel. Person Responsible/or implementing the CAP: James Buhrmaster, HS Principal Implementation Date: Please see above dates.
2019-001
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District?s High/Middle School?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. It was also noted the District?s RTI plan was in draft form and never adopted by the District; however, the draft plan was being followed and met the requirements. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Two students selected for testing were on the District?s list for students receiving Title I services; however, the prior year information in the Title I folders did not provide enough information to support the placement based on District and Federal requirements. Tests given in the first part of the 2017-2018 school year did, however, support the students receiving services. The High/Middle School Title I student folders lack a number of documents to meet the District?s requirements per its AIS plan. Also the District?s RTI plan is in draft form and was being followed, but was never adopted by the Board of Education. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Status as of June 30, 2019: The District had three students that were determined to be ineligible for Title I services, but were on list of students reported as receiving services. This was due to the students receiving services the year before but no longer needed them in 2018-2019 based on their progression. There were also two students who did not have adequate documentation in the District?s High/Middle School Title I files to meet the District?s AIS internal control plan. Also noted were two students who, based on the District?s AIS control plan, should have been receiving services all year but didn?t receive them until halfway through the year. We will continue to monitor this issue in the future.
Show full finding ▾Hide full finding ▴2019-001: Eligibility Federal Program: CFDA Nos.: 84.010 Title I Condition: The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District?s High/Middle School?s Title I folders were lacking documentation to meet the District?s AIS internal control plan. It was also noted the District?s RTI plan was in draft form and never adopted by the District; however, the draft plan was being followed and met the requirements. Criteria: Children who are economically disadvantaged, children with disabilities, migrant children, and limited English proficient (LEP) children are eligible for Part A services on the same basis as other children who are selected for services. In addition, certain categories of children are considered at risk of failing to meet the State?s student academic achievement standards and are thus eligible for Part A services because of their status. Such children include: children who are homeless; children who participated in a Head Start, Even Start, Early Reading First, or Title I, Part A preschool program at any time in the 2 preceding years; children who received services under the Migrant Education Program under Title I, Part C at any time in the 2 preceding years; and children who are in a local institution for neglected or delinquent children or attending a community day program. From the pool of eligible children, a targeted assistance school selects those children who have the greatest need for special assistance to receive Part A services (Title I, Section 1115 of ESEA (20 USC 6315)). Questioned Costs: Not Applicable Context: Two students selected for testing were on the District?s list for students receiving Title I services; however, the prior year information in the Title I folders did not provide enough information to support the placement based on District and Federal requirements. Tests given in the first part of the 2017-2018 school year did, however, support the students receiving services. The High/Middle School Title I student folders lack a number of documents to meet the District?s requirements per its AIS plan. Also the District?s RTI plan is in draft form and was being followed, but was never adopted by the Board of Education. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Also with the lack of documentation in the file, it becomes harder to ensure that the students receiving services should be continuing to receive services. Cause: The District started using a new software to track student success. When this new software was implemented, a number of tracking items provided by the old service were dropped and not continued when they should have been. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student?s Title I folder. Status as of June 30, 2019: The District had three students that were determined to be ineligible for Title I services, but were on list of students reported as receiving services. This was due to the students receiving services the year before but no longer needed them in 2018-2019 based on their progression. There were also two students who did not have adequate documentation in the District?s High/Middle School Title I files to meet the District?s AIS internal control plan. Also noted were two students who, based on the District?s AIS control plan, should have been receiving services all year but didn?t receive them until halfway through the year. We will continue to monitor this issue in the future.
The following represents the District?s Corrective Action Plan for Single Audit Section III Findings for the 2018-2019 fiscal year: 1. 2019-001 Eligibility - CFDA Nos.: 84.010 Title I Condition: The District had two students that were determined to be eligible for Title I services, but there was not adequate documentation in the file to support the students receiving services. It was also noted that the District's High/Middle School's Title I folders were lacking documentation to meet the District's AIS internal control plan. The District's RTI plan was in draft form and never adopted by the District, however, the draft plan was being followed and met the requirements. Audit Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their AIS plan to ensure all proper documentation is gathered and retained in the student's Title I folder. Corrective Action Implemented: The School Data Coordinator and the HS principal will reconcile the lists of students designated as receiving AIS services. This will be done in the fall after entrance letters have been sent out and at the end of the school year. Implementation date: Annually by October 1st Guidance counselors will be assigned to produce all exit and entrance letters when students are added and removed to AIS classes. Implementation date: Counselors will begin 1/27/2020 ? beginning of 2nd Semester The district AIS plan will be adjusted to add the following line: Students who have met the Regents Exam requirement for a discipline (i.e. Math, Science or Social Studies), may not need to be given AIS services for further classes in the same discipline. Implementation date: January 15, 2019 BOE approval of revised plan The newly appointed District AIS coach will maintain a file cabinet with all work product folders. The AIS coach will track these folders and provide assistance to AIS providers on how to keep proper documentation. The AIS coach will also have regularly schedule meetings with the HS Principal. Implementation date: 1/27/2020 ? beginning of 2nd Semester. File Cabinet has been ordered. Meetings will start in January 2020. All current AIS folders will have a checklist attached that lists the documents that should be kept in the folders. Implementation date: 1/27/2020 ? beginning of 2nd Semester The HS Principal and District Data Coordinator will research ways that the school management software (SchoolTool) can reprint previous report cards with comments. If this function is not available, copies of all report cards sent home will be maintained in the High School guidance file. Implementation date: 1/27/2020 ? beginning of 2nd Semester Person Responsible for Implementing the CAP: James Buhrmaster, Jr./Sr. HS Principal Implementation Date: Please see above.
2018-002
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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