EIN: 231876394
UEI: NJJ6SM84XHE5
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 21, 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 May 21, 2026, which was (91 days ago).
What is a management decision? →2021-011 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Federal Agency: Department of Education & Department of the Treasury Federal Program: Title I Grants to Local Educational Agencies – ALN 84.010 Supporting Effective Instruction State Grants – ALN 84.367 School Improvement Grants – ALN 84.377 Elementary and Secondary School Emergency Relief Fund – ALN 84.425 Coronavirus Relief Fund – ALN 21.019 Condition: The School District was unable to provide supporting documentation for all expenses. Criteria: The expenses charged to the program by the School District should be supported by the School District’s financial records. We were unable to observe documentation supporting salaries paid, and multiple invoices for disbursement could not be examined. Effect: The School District was not in compliance with the requirements. Cause: The School District did not maintain adequate documentation for expenses. Recommendation: We recommend that the School District establish a policy and procedure to ensure supporting documentation is maintained for all transactions. Management’s Response: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management has restructured its business office and is working with third party consultants in conjunction with the Federal Programs Coordinator to implement policies and procedures to properly document federal grant expenditures. These policies and procedures include maintaining proper source documentation for federal award program activities and reconciling that documentation with amounts recorded in the general ledger within the District’s accounting software on a consistent basis. Questioned Costs: None Repeat Finding: This is a repeat finding from the previous audit, 2020-008.
Finding 2021-011 - Repeat of 2020-008; Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Description of Finding: The School District was unable to provide supporting documentation for all expenses. District Position: The School District concurs with the finding. Corrective Action to be Taken: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management has restructured its business office and is working with third party consultants in conjunction with the Federal Programs Coordinator to implement policies and procedures to properly document federal grant expenditures. These policies and procedures include maintaining proper source documentation for federal award program activities and reconciling that documentation with amounts recorded in the general ledger within the District’s accounting software on a consistent basis. Timetable for Implementation: Implemented for 2022-2023 fiscal year Monitoring to be Performed: The Receiver and Business Manager will monitor timely and continued implementation. Responsible Person with Scope of Authority: Receiver and Business Manager
2020-008
2021-012 Reporting Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies – CFDA 84.010 Supporting Effective Instruction State Grants – CFDA 84.367 School Improvement Grants – CFDA 84.377 Condition: The School District reports related to these grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined as the supporting documentation or reconciliations for the amounts disclosed in the report were not complete. Criteria: For Title I, Title II and School Improvement grants, the School District is required to submit Quarterly Reconciliation of Cash on Hand Reports within 10 working days after the end of each quarter, and a Final Expenditure Report which is due 30 days after the funding period ends, or October 30th. The reports should be supported by the School Districts financial records. Effect: The School District was not in compliance with their reporting requirements. Cause: The School District did not properly complete and file all reports on an accurate, timely basis. Recommendation: We recommend that the School District establish a policy and procedure to ensure the reports are properly completed and filed on a timely basis. The completion of reports should include a step in which the School District personnel completing the report print out all supporting general ledger expense reports for the quarter and reconcile those general ledger reports to the various amounts disclosed on the quarterly performance report. These reports and reconciliations should then be attached to and maintained with a copy of the filed reports in the School District records. This same process should be applied to the Final Expenditure Report as well. The completed quarterly reports should then be filed within 10 working days of the end of each calendar quarter, and the Final Expenditure Report should be filed within 30 days after the end of the funding period. Management’s Response: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management and the Federal Programs Coordinator have implemented policies and procedures to identify grant reporting due dates and identify relevant grant information and source documentation need to for reporting requirements. The Federal Programs Coordinator reviews grant reporting filing deadlines on a regular basis and reconciles source documentation to the general ledger in the accounting software with Business Office management prior to filing quarterly and final expenditure reports. Questioned Costs: None Repeat Finding: This is a repeat finding from the previous audit, 2020-009.
Finding 2021-012 - Repeat of 2020-009; Reporting Description of Finding: The School District reports related to several grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined, as the supporting documentation or reconciliations for the amounts disclosed in the report were not complete. District Position: The School District concurs with the finding. Corrective Action to be Taken: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management and the Federal Programs Coordinator have implemented policies and procedures to identify grant reporting due dates and identify relevant grant information and source documentation need to for reporting requirements. The Federal Programs Coordinator reviews grant reporting filing deadlines on a regular basis and reconciles source documentation to the general ledger in the accounting software with Business Office management prior to filing quarterly and final expenditure reports. Timetable for Implementation: Implemented for 2022-2023 fiscal year Monitoring to be Performed: The Receiver and Business Manager will monitor timely and continued implementation. Responsible Person with Scope of Authority: Receiver and Business Manager
2020-009
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 5, 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 October 5, 2023, which was (1050 days ago).
What is a management decision? →2020-008 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies ? CFDA 84.010 Supporting Effective Instruction State Grants ? CFDA 84.367 School Improvement Grants ? CFDA 84.377 Condition: The School District was unable to provide supporting documentation for all expenses. Criteria: For Title I and School Improvement grants, the expenses charged to the program by the School District should be supported by the School Districts financial records. We were unable to observe documentation supporting salaries paid, and one individual invoice for a disbursement could not be examined. Effect: The School District was not in compliance with the requirements. Cause: The School District did not maintain adequate documentation for expenses Recommendation: We recommend that the School District establish a policy and procedure to ensure supporting documentation is maintained for all transactions. Management?s Response: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management has restructured its business office and is working with third party consultants in conjunction with the Federal Programs Coordinator to implement policies and procedures to properly document federal grant expenditures. These policies and procedures include maintaining proper source documentation for federal award program activities and reconciling that documentation with amounts recorded in the general ledger within the District?s accounting software on a consistent basis. Repeat Finding: This is a repeat finding from the previous audit, 2019-005.
Finding 2020-008 - Repeat of 2019-005; Activities Allowed or Unallowed, Allowable Costs/Cost Principles Description of Finding: The School District was unable to provide supporting documentation for all expenses. District Position: The School District concurs with the finding. Corrective Action to be Taken: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management has restructured its business office and is working with third party consultants in conjunction with the Federal Programs Coordinator to implement policies and procedures to properly document federal grant expenditures. These policies and procedures include maintaining proper source documentation for federal award program activities and reconciling that documentation with amounts recorded in the general ledger within the District?s accounting software on a consistent basis. Timetable for Implementation: Implemented for 2022-2023 fiscal year Monitoring to be Performed: The Receiver and Business Manager will monitor timely and continued implementation. Responsible Person with Scope of Authority: Receiver and Business Manager
2019-005
2020-009 Reporting Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies ? CFDA 84.010 Supporting Effective Instruction State Grants ? CFDA 84.367 School Improvement Grants ? CFDA 84.377 Condition: The School District reports related to these grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined as the supporting documentation or reconciliations for the amounts disclosed in the report were not complete. Criteria: For Title I, Title II and School Improvement grants, the School District is required to submit Quarterly Reconciliation of Cash on Hand Reports within 10 working days after the end of each quarter, and a Final Expenditure Report which is due 30 days after the funding period ends, or October 30th. The reports should be supported by the School Districts financial records. Effect: The School District was not in compliance with their reporting requirements. Cause: The School District did not properly complete and file all reports on an accurate, timely basis. Recommendation: We recommend that the School District establish a policy and procedure to ensure the reports are properly completed and filed on a timely basis. The completion of reports should include a step in which the School District personnel completing the report print out all supporting general ledger expense reports for the quarter and reconcile those general ledger reports to the various amounts disclosed on the quarterly performance report. These reports and reconciliations should then be attached to and maintained with a copy of the filed reports in the School District records. This same process should be applied to the Final Expenditure Report as well. The completed quarterly reports should then be filed within 10 working days of the end of each calendar quarter, and the Final Expenditure Report should be filed within 30 days after the end of the funding period. Management?s Response: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management and the Federal Programs Coordinator have implemented policies and procedures to identify grant reporting due dates and identify relevant grant information and source documentation need to for reporting requirements. The Federal Programs Coordinator reviews grant reporting filing deadlines on a regular basis and reconciles source documentation to the general ledger in the accounting software with Business Office management prior to filing quarterly and final expenditure reports. Repeat Finding: This is a repeat finding from the previous audit, 2019-006.
Finding 2020-009 - Repeat of 2019-006; Reporting Description of Finding: The School District reports related to several grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined, as the supporting documentation or reconciliations for the amounts disclosed in the report were not complete. District Position: The School District concurs with the finding. Corrective Action to be Taken: The District has appointed a Federal Programs Coordinator who is familiar with the Single Audit requirements of the Uniform Guidance. Management and the Federal Programs Coordinator have implemented policies and procedures to identify grant reporting due dates and identify relevant grant information and source documentation need to for reporting requirements. The Federal Programs Coordinator reviews grant reporting filing deadlines on a regular basis and reconciles source documentation to the general ledger in the accounting software with Business Office management prior to filing quarterly and final expenditure reports. Timetable for Implementation: Implemented for 2022-2023 fiscal year Monitoring to be Performed: The Receiver and Business Manager will monitor timely and continued implementation. Responsible Person with Scope of Authority: Receiver and Business Manager
2019-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 2021. 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 October 13, 2021, which was (1772 days ago).
What is a management decision? →2019-005 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies - CFDA 84.010 School Improvement Grants - CFDA 84.377 Condition: The School District was unable to provide supporting documentation for all expenses. Criteria: For Title I and School Improvement grants, the expenses charged to the program by the School District should be supported by the School Districts financial records. We were unable to observe documentation supporting salaries paid, and one individual invoice for a disbursement could not be examined. Effect: The School District was not in compliance with the requirements. Cause: The School District did not maintain adequate documentation for expenses Recommendation: We recommend that the School District establish a policy and procedure to ensure supporting documentation is maintained for all transactions.
Finding 2019-005 ? Activities Allowed or Unallowed, Allowable Costs/Cost Principles Description of Finding: The School District was unable to provide supporting documentation for all expenses. District Position: The School District concurs with the finding. Corrective Action to be Taken: Business Office management will work in conjunction with the District?s Grant Coordinator to maintain better control of grant expenses by reconciling grant documentation on a monthly basis to expenses recorded in the general ledger. Timetable for Implementation: January 2021 Monitoring to be Performed: The Chief Operating Officer will monitor that this is completed by the deadline. Responsible Person with Scope of Authority: The Chief Operating Officer
2019-006 Reporting Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies - CFDA 84.010 Improving Teacher Quality State Grants - CFDA 84.367 School Improvement Grants - CFDA 84.377 Condition: The School District reports related to these grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined as the supporting documentation or reconciliations for the amounts disclosed in the report were not complete. Criteria: For Title I, Title II and School Improvement grants, the School District is required to submit Quarterly Reconciliation of Cash on Hand Reports within 10 working days after the end of each quarter, and a Final Expenditure Report which is due 30 days after the funding period ends, or October 30th. The reports should be supported by the School Districts financial records. Effect: The School District was not in compliance with their reporting requirements. Cause: The School District did not properly complete and file all reports on an accurate, timely basis. Recommendation: We recommend that the School District establish a policy and procedure to ensure the reports are properly completed and filed on a timely basis. The completion of reports should include a step in which the School District personnel completing the report print out all supporting general ledger expense reports for the quarter and reconcile those general ledger reports to the various amounts disclosed on the quarterly performance report. These reports and reconciliations should then be attached to and maintained with a copy of the filed reports in the School District records. This same process should be applied to the Final Expenditure Report as well. The completed quarterly reports should then be filed within 10 working days of the end of each calendar quarter, and the Final Expenditure Report should be filed within 30 days after the end of the funding period.
Finding 2019-006 - Reporting Description of Finding: School District reports related to several grants were either filed late or not at all. The accuracy of the reports that were filed could not be determined, as the supporting documentation or reconciliations for the amounts disclosed (in the report), were not complete. District Position: The School District concurs with the finding. Corrective Action to be Taken: Management will create a checklist to identify grant due dates, identify vital grant specific information and identify required support needed. The Grant Coordinator, in conjunction with the business office staff will review filing deadlines on a regular basis and will reconcile all required support to the general ledger prior to filing quarterly & final expenditure reports. Timetable for Implementation: January 2021 Monitoring to be Performed: The Chief Operating Officer will monitor the grant due dates and will review grant support reconciliation to the general ledger on a regular basis. Responsible Person with Scope of Authority: The Chief Operating Officer
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 15, 2020. 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 January 15, 2021, which was (2043 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 8, 2018. 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 February 8, 2019, which was (2750 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-007
GSA_MIGRATION
GSA_MIGRATION
2016-008
GSA_MIGRATION
GSA_MIGRATION
2016-009
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 2018. 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 4, 2018, which was (2938 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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