EIN: 168615147
UEI: MDVMPZVMU5V1
Audited by: D'ARCANGELO & CO., LLP
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 February 3, 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 August 3, 2026 (29 days ago).
What is a management decision? →FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
FAC accepted this audit on November 4, 2021 — management decision was due May 4, 2022.
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 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 ▴Findings ? Financial Statement Audit None noted. Findings and Questioned Costs ? Major Federal Award Program Audit 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.
Corrective Action Plan 2019-01: Federal Uniform Guidance Policies and Procedures Corrective Action: Policy #5415 - Procurement: Uniform Grant Guidance for Federal Awards was added to section 5000 (Non-instructional/Business Operations) of the district?s policy manual. Contact Responsible: Wayne Tilley, Business Official/Treasurer Completion Date: Adopted by the Board of Education at their Regular meeting on December 3, 2019. Audit Findings: Prior to adoption by the Board of the policy referenced above the district was not in compliance with the Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards issued December 26, 2014.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
FAC accepted this audit on November 8, 2017 — management decision was due May 8, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 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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