EIN: 231671235
UEI: V4EZGRKTTFM5
Audited by: Klacik and Associates PC
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 2023. 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, 2023 (1139 days ago).
What is a management decision? →Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.
Show full finding ▾Hide full finding ▴Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.
Name of Auditee: Athens Area School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2022 CAP Prepared by: Jenny Shores, Business Manager Phone: 570-888-7766 (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023. 81
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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