EIN: 216000347
UEI: C3NUA5EBTHL5
Audited by: PKF O'Connor Davies
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 March 25, 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 September 25, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
Finding No. 2023-001 Information on the Federal Program Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 Criteria or Specific Requirement The Appendix to 2 CFR Part 225 requires an employee whose salary and wages are supported, in whole or in part, with Federal Funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. There are two allowable types of documentation: semiannual certifications and personnel activity reports. Condition The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Questioned Costs N/A - None Context During our testing of the Title I program, we noted that various employee salaries were funded by Federal programs without maintaining semi-annual certifications, as required. Effect or Potential Effect The School District did not comply with federal grant requirements and there is a risk the School District could face penalties if selected for any type of monitoring by the State. Cause The School District did not maintain proper time records. Identification as a Repeat Finding The condition did not exist in the immediately preceding fiscal year. Recommendation That the District ensure proper time records for Federally supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. 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. 2023-001 Information on the Federal Program Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 Criteria or Specific Requirement The Appendix to 2 CFR Part 225 requires an employee whose salary and wages are supported, in whole or in part, with Federal Funds to document his/her time spent working on Federal programs in order to ensure that charges to each Federal program reflect an accurate account of the employee’s time and effort devoted to that program. There are two allowable types of documentation: semiannual certifications and personnel activity reports. Condition The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Questioned Costs N/A - None Context During our testing of the Title I program, we noted that various employee salaries were funded by Federal programs without maintaining semi-annual certifications, as required. Effect or Potential Effect The School District did not comply with federal grant requirements and there is a risk the School District could face penalties if selected for any type of monitoring by the State. Cause The School District did not maintain proper time records. Identification as a Repeat Finding The condition did not exist in the immediately preceding fiscal year. Recommendation That the District ensure proper time records for Federally supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. 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.
Finding - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Recommendation - That the School District ensure proper time records for Federal supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. Method of Implementation - Maintain proper files of the supported salaries time records for audit review. Person Responsible for Implementation - Lisa Schulz, Business Administrator / Board Secretary Implementation Date - February 1, 2024
FAC accepted this audit on March 18, 2023 — management decision was due September 18, 2023.
FAC accepted this audit on March 6, 2022 — management decision was due September 6, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 20, 2019 — management decision was due August 20, 2019.
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
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