EIN: 216000224
UEI: J97JRMGKHQR9
Audited by: FORD, SCOTT & ASSOCIATES, L.L.C.
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 January 16, 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 16, 2026 (45 days ago).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-004 Information on the Federal Program Education Stabilization Fund CARES Act Federal Assistance Listing No. 84.425d ESSER II Federal Assistance Listing No. 84.425d ESSER III Federal Assistance Listing No. 84.425u Criteria or Specific Requirement In accordance with 2 CFR section 200.328, the Federal awarding agency must solicit only for collection of financial information and this information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually. Additionally, in accordance with ESSER requirements, subreceipients must report expenditures by ESSER Subgrant fund, expenditure category, and object code. Condition The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Questioned Costs None Context During our testing of Education Stabilization Fund expenditures, we noted 12 expenditures that were not reported in accordance with federal guidelines. Effect or Potential Effect The School District did not comply with 2 CFR section 200.328 requirements. Cause The School District did not have the proper internal controls to ensure compliance with reporting requirements. Identification as a Repeat Finding Not Applicable Recommendation That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
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