EIN: 226002355
UEI: FUEJKBN9UWF6
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 25, 2026 (2 days ago).
What is a management decision? →Management of the District did not formally document or record the procurement and purchase of electric school buses with Clean School Bus Program grant to evidence compliance with procurement and reporting requirements of grant. The District did not formally accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; nor 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. Criteria: Contracts in excess of bid thresholds pursuant to (N.J.S.A. 18A:l8A-2 and 18A:18A-3(a) are required to be advertised for bids in accordance with the provision of Public School Contracts Law (N.J.S.A. 18A:18A-4). The Uniform Guidance, requires grant recipients use their own documented procurement procedures, which reflect state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Context: The District received a payment of $2,859,449 from Van-Con, Inc that was subsequently paid to Van-Con, Inc as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. Cause: The District formally approved and authorized Van-Con, Inc. as applicant of Clean School Bus Program grant to include the District on its application as a third party among other third parties. Van Con, Inc. was awarded the Clean School Bus Program grant on September 30, 2024 and accepted with a formal grant agreement. On May 7, 2025, Van Con, Inc. provided the District an invoice stipulating a vehicle purchase contract where the downpayment of 70% is due and payable upon receipt of grant funds from Van-Con, Inc. under Clean School Bus Program. On June 3, 2025, the District received payment of $2,859,449 from Van-Con, Inc. On June 26, 2025, the District paid Van-Con, Inc. the same amount of $2,859,449, as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. After independent audit inquiries, the District provided a grant sub-agreement with Van Con, Inc. dated November 18, 2025. The grant sub-agreement stipulates that the District understands and agrees to comply with federal procurement requirements and how it may procure allowable purchases using available grant funds. The grant sub-agreement is not a purchase agreement with Van-Con, Inc. nor does is stipulate that it must purchase from Van-Con, Inc. No further formal documentation was provided at the time of the audit. Effect: It cannot be determined whether the grant sub-agreement with Van-Con, Inc. is valid without approval and authorization from the board of education. It cannot be determined whether the payment to Van-Con, Inc. was a purchase or reimbursement without formal documentation by management and approval and authorization from the board of education. If the payment to Van-Con, Inc. is determined to be a purchase, compliance with procurement laws and regulations cannot be determined without formal documentation by management and approval and authorization from the board of education. Questioned Costs: None. Recommendation: The District review and either nullify or accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; and 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. If a contract is awarded with grant funds, such contract be properly encumbered in the District’s financial reporting system. View of Responsible Official and Planned Corrective Action (Unaudited): The District will review the agreement and transactions with Van-Con, Inc and will take appropriate formal action.
Show full finding ▾Hide full finding ▴Condition: Management of the District did not formally document or record the procurement and purchase of electric school buses with Clean School Bus Program grant to evidence compliance with procurement and reporting requirements of grant. The District did not formally accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; nor 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. Criteria: Contracts in excess of bid thresholds pursuant to (N.J.S.A. 18A:l8A-2 and 18A:18A-3(a) are required to be advertised for bids in accordance with the provision of Public School Contracts Law (N.J.S.A. 18A:18A-4). The Uniform Guidance, requires grant recipients use their own documented procurement procedures, which reflect state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Context: The District received a payment of $2,859,449 from Van-Con, Inc that was subsequently paid to Van-Con, Inc as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. Cause: The District formally approved and authorized Van-Con, Inc. as applicant of Clean School Bus Program grant to include the District on its application as a third party among other third parties. Van Con, Inc. was awarded the Clean School Bus Program grant on September 30, 2024 and accepted with a formal grant agreement. On May 7, 2025, Van Con, Inc. provided the District an invoice stipulating a vehicle purchase contract where the downpayment of 70% is due and payable upon receipt of grant funds from Van-Con, Inc. under Clean School Bus Program. On June 3, 2025, the District received payment of $2,859,449 from Van-Con, Inc. On June 26, 2025, the District paid Van-Con, Inc. the same amount of $2,859,449, as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. After independent audit inquiries, the District provided a grant sub-agreement with Van Con, Inc. dated November 18, 2025. The grant sub-agreement stipulates that the District understands and agrees to comply with federal procurement requirements and how it may procure allowable purchases using available grant funds. The grant sub-agreement is not a purchase agreement with Van-Con, Inc. nor does is stipulate that it must purchase from Van-Con, Inc. No further formal documentation was provided at the time of the audit. Effect: It cannot be determined whether the grant sub-agreement with Van-Con, Inc. is valid without approval and authorization from the board of education. It cannot be determined whether the payment to Van-Con, Inc. was a purchase or reimbursement without formal documentation by management and approval and authorization from the board of education. If the payment to Van-Con, Inc. is determined to be a purchase, compliance with procurement laws and regulations cannot be determined without formal documentation by management and approval and authorization from the board of education. Questioned Costs: None. Recommendation: The District review and either nullify or accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; and 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. If a contract is awarded with grant funds, such contract be properly encumbered in the District’s financial reporting system. View of Responsible Official and Planned Corrective Action (Unaudited): The District will review the agreement and transactions with Van-Con, Inc and will take appropriate formal action.
The District review and either nullify or accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; and 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. If a contract is awarded with grant funds, such contract be properly encumbered in the District’s financial reporting system.
Management of the District did not formally document or record the procurement and purchase of electric school buses with Clean School Bus Program grant to evidence compliance with procurement and reporting requirements of grant. The District did not formally accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; nor 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. Criteria: Contracts in excess of bid thresholds pursuant to (N.J.S.A. 18A:l8A-2 and 18A:18A-3(a) are required to be advertised for bids in accordance with the provision of Public School Contracts Law (N.J.S.A. 18A:18A-4). The Uniform Guidance, requires grant recipients use their own documented procurement procedures, which reflect state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Context: The District received a payment of $2,859,449 from Van-Con, Inc that was subsequently paid to Van-Con, Inc as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. Cause: The District formally approved and authorized Van-Con, Inc. as applicant of Clean School Bus Program grant to include the District on its application as a third party among other third parties. Van Con, Inc. was awarded the Clean School Bus Program grant on September 30, 2024 and accepted with a formal grant agreement. On May 7, 2025, Van Con, Inc. provided the District an invoice stipulating a vehicle purchase contract where the downpayment of 70% is due and payable upon receipt of grant funds from Van-Con, Inc. under Clean School Bus Program. On June 3, 2025, the District received payment of $2,859,449 from Van-Con, Inc. On June 26, 2025, the District paid Van-Con, Inc. the same amount of $2,859,449, as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. After independent audit inquiries, the District provided a grant sub-agreement with Van Con, Inc. dated November 18, 2025. The grant sub-agreement stipulates that the District understands and agrees to comply with federal procurement requirements and how it may procure allowable purchases using available grant funds. The grant sub-agreement is not a purchase agreement with Van-Con, Inc. nor does is stipulate that it must purchase from Van-Con, Inc. No further formal documentation was provided at the time of the audit. Effect: It cannot be determined whether the grant sub-agreement with Van-Con, Inc. is valid without approval and authorization from the board of education. It cannot be determined whether the payment to Van-Con, Inc. was a purchase or reimbursement without formal documentation by management and approval and authorization from the board of education. If the payment to Van-Con, Inc. is determined to be a purchase, compliance with procurement laws and regulations cannot be determined without formal documentation by management and approval and authorization from the board of education. Questioned Costs: None. Recommendation: The District review and either nullify or accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; and 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. If a contract is awarded with grant funds, such contract be properly encumbered in the District’s financial reporting system. View of Responsible Official and Planned Corrective Action (Unaudited): The District will review the agreement and transactions with Van-Con, Inc and will take appropriate formal action.
Show full finding ▾Hide full finding ▴Condition: Management of the District did not formally document or record the procurement and purchase of electric school buses with Clean School Bus Program grant to evidence compliance with procurement and reporting requirements of grant. The District did not formally accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; nor 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. Criteria: Contracts in excess of bid thresholds pursuant to (N.J.S.A. 18A:l8A-2 and 18A:18A-3(a) are required to be advertised for bids in accordance with the provision of Public School Contracts Law (N.J.S.A. 18A:18A-4). The Uniform Guidance, requires grant recipients use their own documented procurement procedures, which reflect state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Context: The District received a payment of $2,859,449 from Van-Con, Inc that was subsequently paid to Van-Con, Inc as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. Cause: The District formally approved and authorized Van-Con, Inc. as applicant of Clean School Bus Program grant to include the District on its application as a third party among other third parties. Van Con, Inc. was awarded the Clean School Bus Program grant on September 30, 2024 and accepted with a formal grant agreement. On May 7, 2025, Van Con, Inc. provided the District an invoice stipulating a vehicle purchase contract where the downpayment of 70% is due and payable upon receipt of grant funds from Van-Con, Inc. under Clean School Bus Program. On June 3, 2025, the District received payment of $2,859,449 from Van-Con, Inc. On June 26, 2025, the District paid Van-Con, Inc. the same amount of $2,859,449, as a reimbursement as described on purchase order and accounting of grant in the District’s financial reporting system. After independent audit inquiries, the District provided a grant sub-agreement with Van Con, Inc. dated November 18, 2025. The grant sub-agreement stipulates that the District understands and agrees to comply with federal procurement requirements and how it may procure allowable purchases using available grant funds. The grant sub-agreement is not a purchase agreement with Van-Con, Inc. nor does is stipulate that it must purchase from Van-Con, Inc. No further formal documentation was provided at the time of the audit. Effect: It cannot be determined whether the grant sub-agreement with Van-Con, Inc. is valid without approval and authorization from the board of education. It cannot be determined whether the payment to Van-Con, Inc. was a purchase or reimbursement without formal documentation by management and approval and authorization from the board of education. If the payment to Van-Con, Inc. is determined to be a purchase, compliance with procurement laws and regulations cannot be determined without formal documentation by management and approval and authorization from the board of education. Questioned Costs: None. Recommendation: The District review and either nullify or accept and authorize with a resolution of the board of education: 1) a subrecipient grant agreement for Clean School Bus Program grant with Van-Con, Inc., a for profit entity; and 2) the procurement, contract award, and purchase of electric school buses from Van-Con, Inc. using such Clean School Program grant funds. If a contract is awarded with grant funds, such contract be properly encumbered in the District’s financial reporting system. View of Responsible Official and Planned Corrective Action (Unaudited): The District will review the agreement and transactions with Van-Con, Inc and will take appropriate formal action.
On March 26, 2026 the Union City Board of Education approved a resolution the acknolwedged the receipt of the grant from the United States Environmental Protection Agency for the Clean School Bus Program. Further it acknowledged that Van-Con was identified as a qualified vendor for battery electric school buses, and Van-Con serves as the administrator of the grrant for four school districts, of which Union City is a party to.
FAC accepted this audit on March 24, 2023 — management decision was due September 24, 2023.
The District food service program did not adapt internal controls to monitor costs for their allowability or level of effort in the food service program as being incurred. Criteria: The Uniform Guidance requires internal controls over compliance requirements that are direct and material to federal program. The Child Nutrition Cluster has direct and material compliance requirements of allowability and level of effort. Context: The District food service program refunded the general fund $1,601,930 for prior year costs incurred during the COVID-19 pandemic state of emergency. Cause: During the COVID-19 pandemic state of emergency the District operated an expanded food service program for the community. Due to the extraordinary circumstances and uncertainty of the funding source for costs, the District did not adapt internal controls to monitor costs for their allowability or level of effort in the food service program as being incurred. Effect: There may have been instances of noncompliance with allowability and level of effort of costs incurred that were not prevented or detected by management or employees of the District in their normal course of performing their assigned functions. Instances of noncompliance could have been either including or excluding applicable costs incurred. Questioned Costs: None Recommendation: When the District expands the food service program under any circumstances, the District should adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. View of Responsible Official and Planned Corrective Action (Unaudited): The District will establish protocol in the food service program for extraordinary and usual circumstances to ensure internal controls are adapted for monitoring costs as being incurred for their allowability and level of effort.
Show full finding ▾Hide full finding ▴Condition: The District food service program did not adapt internal controls to monitor costs for their allowability or level of effort in the food service program as being incurred. Criteria: The Uniform Guidance requires internal controls over compliance requirements that are direct and material to federal program. The Child Nutrition Cluster has direct and material compliance requirements of allowability and level of effort. Context: The District food service program refunded the general fund $1,601,930 for prior year costs incurred during the COVID-19 pandemic state of emergency. Cause: During the COVID-19 pandemic state of emergency the District operated an expanded food service program for the community. Due to the extraordinary circumstances and uncertainty of the funding source for costs, the District did not adapt internal controls to monitor costs for their allowability or level of effort in the food service program as being incurred. Effect: There may have been instances of noncompliance with allowability and level of effort of costs incurred that were not prevented or detected by management or employees of the District in their normal course of performing their assigned functions. Instances of noncompliance could have been either including or excluding applicable costs incurred. Questioned Costs: None Recommendation: When the District expands the food service program under any circumstances, the District should adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. View of Responsible Official and Planned Corrective Action (Unaudited): The District will establish protocol in the food service program for extraordinary and usual circumstances to ensure internal controls are adapted for monitoring costs as being incurred for their allowability and level of effort.
Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication between food service director and school business administrator during any circumstances when the District expands the food service program. Person(s) Responsible for Implementation: Sue Prusko, Food Service Director; Anthony Dragona, School Business Administrator Completion Date of Implementation: June 30, 2023
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests did not agree with the accounting records in the District?s financial management system. This finding is repeated from prior year audit Finding 2020-001. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: A cumulative difference of $22,991 in expenditures from Adult Education and Literacy Act, Title II financial reports when comparted to accounting records in the District?s financial management system were found and adjusted during the independent audit of the financial statements. Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Significant Deficiency in Internal Control over Compliance for Reporting Requirement Condition: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests did not agree with the accounting records in the District?s financial management system. This finding is repeated from prior year audit Finding 2020-001. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: A cumulative difference of $22,991 in expenditures from Adult Education and Literacy Act, Title II financial reports when comparted to accounting records in the District?s financial management system were found and adjusted during the independent audit of the financial statements. Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Recommendation: 2, Correction Action Approved by the Board: Adult Education and Literacy Act - Title II The District shall reconcile special revenue fund expenditures to final reports submitted for Federal and State Grants derived from the accounting records that support the audited financial statements and schedules of expenditures. Person Responsible for Implementation: Susan Colditz, Board Accountant and Esmeralda Doreste-Roman, Grant Administrators, and Charles Webster, Director of Grants. Completion Date of Implementation: 6 months
2020-001
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests does not agree with the accounting records in the District?s financial management system. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: $109,804 in expenditures from Adult Education and Literacy Act, Title II financial reports were less than that of accounting records in the District?s financial management system. Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Show full finding ▾Hide full finding ▴Condition: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests does not agree with the accounting records in the District?s financial management system. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: $109,804 in expenditures from Adult Education and Literacy Act, Title II financial reports were less than that of accounting records in the District?s financial management system. Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Corrective Action Approved by the Board: Adult Education and Literacy Act - Title II The District shall reconcile special revenue fund expenditures to final reports submitted for Federal and State Grants ibe derived from the accounting records that support the audited financial statements and schedules of ependitures. Person Responsible for Implementation: Board Accountant and Individual Federal Grant Administrators Completion Date of Implementation: 6 months
2019-001
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests does not agree with the accounting records in the District?s financial management system. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: The following expenditures from Adult Education and Literacy Act, Title II financial reports are in over (under) that of accounting records in the District?s financial management system: - $( 98,625) of $1,672,818 in expenditures for the year ended June 30, 2019 - $ 53,954 of $1,693,165 in expenditures for the year ended June 30, 2018 - $ 80,391 of $1,562,637 in expenditures for the year ended June 30, 2017 - $ 115,782 of $1,576,648 in expenditures for the year ended June 30, 2016 Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Show full finding ▾Hide full finding ▴Condition: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests does not agree with the accounting records in the District?s financial management system. Criteria: Per 2 CFR 200 Section .302, a non-federal entity?s financial management system must provide accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with respective reporting requirements. Context: The following expenditures from Adult Education and Literacy Act, Title II financial reports are in over (under) that of accounting records in the District?s financial management system: - $( 98,625) of $1,672,818 in expenditures for the year ended June 30, 2019 - $ 53,954 of $1,693,165 in expenditures for the year ended June 30, 2018 - $ 80,391 of $1,562,637 in expenditures for the year ended June 30, 2017 - $ 115,782 of $1,576,648 in expenditures for the year ended June 30, 2016 Cause: Accounting records are being maintained for Adult Education and Literacy Act, Title II separate of the District financial management system and no reconciliation of such accounting is being performed. Effect: The accounting records used for financial reporting for Adult Education and Literacy Act, Title II do not agree with accounting records of District business office that support the audited financial statements. Questioned Costs: None Recommendation: Adult Education and Literacy Act, Title II financial reporting used for reimbursement requests be derived from accounting records that support the audited financial statements and the schedule of expenditures of federal awards. View of Responsible Official and Planned Corrective Actions (Unaudited): The accounting records for Adult Education and Literacy Act, Title II financial reporting will be reconciled to the District business office accounting records prior to submitting reimbursement requests.
Grant Director will attend budget mgmt. training.
2018-001
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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