EIN: 231654607
UEI: FL9BX5E2Q415
Audited by: ZELENKOFSKE AXELROD LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 20, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on November 6, 2025 — management decision was due May 6, 2026.
to the applicable federal grant so as to properly and timely file the required reports.
Show full finding ▾Hide full finding ▴to the applicable federal grant so as to properly and timely file the required reports.
Joshua Soliday, District Business Manager
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $607,739.40, however actual expenditures were $418,093.52. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $189,645.88. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $607,739.40, however actual expenditures were $418,093.52. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $189,645.88. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager
The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $24,609.55, however actual expenditures were $18,216.00. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overeported by $6,393.55. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF EDUCATION 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $24,609.55, however actual expenditures were $18,216.00. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overeported by $6,393.55. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant.
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager
The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $200,835.52, however actual expenditures were $171,568.60. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $29,266.92. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to The applicable federal grant.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF EDUCATION 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. The reported expenditures were $200,835.52, however actual expenditures were $171,568.60. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported by $29,266.92. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by us the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to gather and review costs charged to The applicable federal grant.
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on March 10, 2021 — management decision was due September 10, 2021.
FAC accepted this audit on June 17, 2020 — management decision was due December 17, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on March 10, 2017 — management decision was due September 10, 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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