EIN: 236003725
UEI: RLLHKVFGLRL5
Audited by: Smith Elliott Kearns & Company, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 20, 2026 (16 days ago).
What is a management decision? →FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
ESSER funds were received during the quarter ended June 2021; however, a Quarterly Cash on Hand report was not filed for the quarter ended June 30, 2021. Statement of Cause: The District did not identify the reporting requirement and thus the report was not completed. Possible Asserted Effect: The District was not in compliance with the reporting requirements established by the Department of Education. Questioned Costs: None noted. Context: For the testing of the ESSER program, there was only one quarterly report that was due to be filed for the 2020/2021 fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: As new grants are awarded; the grant agreements should be reviewed in detail to determine applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: As of April 2022, all Reconciliation of Cash on Hand Quarterly Reports are being completed by the Business Manager.
Show full finding ▾Hide full finding ▴Finding Reference: 2021-004 ? Reporting Federal Agency: U.S. Department of Education Federal Program: 84.425 ? COVID-19 ? Education Stabilization Fund Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control Over Compliance and Compliance Criteria: The Education Stabilization Fund (ESSER) award requires a Reconciliation of Cash on Hand Quarterly Report to be completed at the end of each quarter throughout the term of the agreement. Statement of Condition: ESSER funds were received during the quarter ended June 2021; however, a Quarterly Cash on Hand report was not filed for the quarter ended June 30, 2021. Statement of Cause: The District did not identify the reporting requirement and thus the report was not completed. Possible Asserted Effect: The District was not in compliance with the reporting requirements established by the Department of Education. Questioned Costs: None noted. Context: For the testing of the ESSER program, there was only one quarterly report that was due to be filed for the 2020/2021 fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: As new grants are awarded; the grant agreements should be reviewed in detail to determine applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: As of April 2022, all Reconciliation of Cash on Hand Quarterly Reports are being completed by the Business Manager.
Audit Finding 2021-004 - Material Weakness in Internal Control Over Federal Award Compliance; Education Stabilization Fund Reporting. Recommendation: As new grants are awarded; the grant agreements should be reviewed in detail to determine applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: As new grants are awarded the Business Manager will establish a date check list of all critical dates related to the grant. In addition the Business Manager will review all grant activity on a monthly basis to confirm that the district is expending the funds consistent with the grant requirements and the budget established for the grant.
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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