EIN: 236005783
UEI: GNFNNCZLES72
Audited by: BOYER & RITTER LLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 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 11, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
Criteria: An integral component of a District?s internal controls over federal programs is a strong budgeting process that is continuously monitored from the administration to the accounting records. Condition and context: During our testing of Title I internal controls, we noted that the District had assigned expenditures for parental involvement and non-public funding for the program based on the yearly budget. The District did not identify within the accounting records the expenditures until after the full grant was expended. Cause and effect: The District expends Title program funding predominantly within salary and benefits to teachers and professionals who work entirely within the program. These expenditures are allowable costs, however due to the District expending over $500,000 they are required to set aside funding for non-public schools and parental involvement. The District correctly budgeted for these expenditures but did not monitor the program throughout the year to identify that expenditures would require a budget revision. This was not identified until the grant period expired. This also caused the final expenditure report to be filed late.
Show full finding ▾Hide full finding ▴Criteria: An integral component of a District?s internal controls over federal programs is a strong budgeting process that is continuously monitored from the administration to the accounting records. Condition and context: During our testing of Title I internal controls, we noted that the District had assigned expenditures for parental involvement and non-public funding for the program based on the yearly budget. The District did not identify within the accounting records the expenditures until after the full grant was expended. Cause and effect: The District expends Title program funding predominantly within salary and benefits to teachers and professionals who work entirely within the program. These expenditures are allowable costs, however due to the District expending over $500,000 they are required to set aside funding for non-public schools and parental involvement. The District correctly budgeted for these expenditures but did not monitor the program throughout the year to identify that expenditures would require a budget revision. This was not identified until the grant period expired. This also caused the final expenditure report to be filed late.
Recommendations: We recommend that the District monitor the program throughout the year in established meetings with the administration of the program and the accounting department. The District should identify any issues as they occur and plan accordingly for the changes in a timely fashion. Views of responsible officials and planned corrective actions: The District will review the federal program expenditures on a quarterly basis to determine if budget revision changes are necessary based upon expenditures for non-public schools and parental involvement.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 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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