EIN: 156002457
UEI: ZVVLL2KLF141
Audited by: 132550103
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 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 July 22, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on December 16, 2023 — management decision was due June 16, 2024.
FAC accepted this audit on November 3, 2022 — management decision was due May 3, 2023.
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
The District currently has effective procedural controls in place over the management of Federal awards as concluded through the testing of grant expenditures. However, key changes under the Uniform Guidance expanded the rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the District?s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. The written internal controls should specifically address each of the applicable twelve (12) compliance requirements of the Federal award programs. Criteria: On December 26, 2014 the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the ?Uniform Guidance,? became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency. Cause: Unknown. Effect or Potential Effect: The District is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The District manages multiple federal programs in a single year. Repeat Finding: No. Recommendation: The District should document policies and procedures in accordance with the new Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The District will develop policies and procedures for the new Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively.
Show full finding ▾Hide full finding ▴2019-01 Federal Uniform Guidance Policies and Procedures Condition: The District currently has effective procedural controls in place over the management of Federal awards as concluded through the testing of grant expenditures. However, key changes under the Uniform Guidance expanded the rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the District?s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. The written internal controls should specifically address each of the applicable twelve (12) compliance requirements of the Federal award programs. Criteria: On December 26, 2014 the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the ?Uniform Guidance,? became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency. Cause: Unknown. Effect or Potential Effect: The District is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The District manages multiple federal programs in a single year. Repeat Finding: No. Recommendation: The District should document policies and procedures in accordance with the new Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The District will develop policies and procedures for the new Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively.
Oversight Agency: New York State Education Department Hannibal Central School District respectfully submits the following corrective action plan for the year ended June 30, 2019. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2019-001 Federal Uniform Guidance Policies and Procedures Planned Action: We will develop required written policies and procedures as required by the OMB's Uniform Guidance. Contact Responsible: Nancy Dingman Anticipated date of Completion: February 1, 2020
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
