East Orange Board of Education

EIN: 226001770

UEI: ZFH3FDELM4L9

Data as of August 22, 2026

East Orange Board of Education12 audit years13 findings4 repeat
12
Audit Years
13
Total Findings
4
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 31, 2025. 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 31, 2025 (387 days ago).

What is a management decision? →
2024-006
Equipment & Real Property
REPEAT

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

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Full finding narrative

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Corrective Action Plan

Internal controls be enhanced to prevent cash overdrafts in the payroll Agency and Worker's Compensation bank accounts.

Prior Finding References

2023-005

About Equipment and Real Property Management →
2024-006
Equipment & Real Property
REPEAT

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

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Full finding narrative

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Corrective Action Plan

Internal controls be enhanced to prevent cash overdrafts in the payroll Agency and Worker's Compensation bank accounts.

Prior Finding References

2023-005

About Equipment and Real Property Management →

FY 2023-06-30

FAC accepted this audit on April 8, 2024 — management decision was due October 8, 2024.

2023-005
Equipment & Real Property

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

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Full finding narrative

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Corrective Action Plan

The fixed asset appraisal report be updated annually and include all federally funded capital additions.

About Equipment and Real Property Management →
2023-005
Equipment & Real Property

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Show full finding ▾
Full finding narrative

Our audit revealed that capital additions acquired by the use of ESSER funds were not added to the fixed assets appraisal report.

Corrective Action Plan

The fixed asset appraisal report be updated annually and include all federally funded capital additions.

About Equipment and Real Property Management →

FY 2022-06-30

FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.

2022-006
Reporting

Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.

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Full finding narrative

Our audit of employee charges to ESSER II and ESSER III salary accounts revealed that a Board resolution was not prepared approving individuals and amounts to be paid and charged to the ESSER II and ESSER III programs.

Corrective Action Plan

All staff appointments covered by grant funds will be listed under a separate resolution.

About Reporting →

FY 2021-06-30

FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.

2021-004
Reporting
REPEAT

Our audit of the ESEA grant award programs revealed that the final reports submitted did not include the payment of prior year accounts payable and encumbrances payable.

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Full finding narrative

Our audit of the ESEA grant award programs revealed that the final reports submitted did not include the payment of prior year accounts payable and encumbrances payable.

Corrective Action Plan

Final reports for ESEA and IDEA programs be revised and resubmitted to include the payment of prior year accounts and encumbrances payable.

Prior Finding References

2020-003

About Reporting →

FY 2020-06-30

FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.

2020-003
Reporting

Our audit of the Title I and Title IIA grant award programs revealed that the final reports submitted did not include year end accounts payable and encumbrances payable.

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Full finding narrative

Our audit of the Title I and Title IIA grant award programs revealed that the final reports submitted did not include year end accounts payable and encumbrances payable.

Corrective Action Plan

The District will work with the Office of Grants Management at the NJDOE to determine the steps and approvals needed to amended a final grant report.

About Reporting →
2020-004
Program Income

Our audit with respect to school purchasing revealed the following: a) State Comptroller was not notified for contracts over $2 million. b) Contract in excess of the bid threshold was not approved in the minutes.

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Full finding narrative

Our audit with respect to school purchasing revealed the following: a) State Comptroller was not notified for contracts over $2 million. b) Contract in excess of the bid threshold was not approved in the minutes.

Corrective Action Plan

The district will implement a purchasing review checklist to ensure that proper documentation is maintained within the RFP/Bid/Vendor file.

About Program Income →

FY 2019-06-30

FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.

2019-004
Cost Allowability

Our audit with respect to school purchasing revealed supporting documentation for purchases made through state contract and cooperative purchases was not available.

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Full finding narrative

Our audit with respect to school purchasing revealed supporting documentation for purchases made through state contract and cooperative purchases was not available.

Corrective Action Plan

The Purchasing Agent will maintain monthly records for each award and ensure that the proper advertisement documentation and state contract documentation are retained in the procurement file for each award and note the date of Board approval.

About Allowable Costs / Cost Principles →

FY 2018-06-30

FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.

2018-004
Cash Management

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Cash Management →
2018-005
Reporting

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →

FY 2016-06-30

FAC accepted this audit on January 31, 2017 — management decision was due July 31, 2017.

2016-003
Period of Performance / Reporting
REPEAT

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-003

About Period of Performance, Reporting →
2016-004
Period of Performance / Reporting

GSA_MIGRATION

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Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Period of Performance, Reporting →

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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