EIN: 251157817
UEI: GWFTFJYBAW75
Audited by: Smith Elliott Kearns & Company, LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 June 15, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on June 24, 2026 — management decision was due December 24, 2026.
FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
We noted that the quarterly cash on hand reports did not have an appropriate review by anyone other than the preparer before submission. Cause: Quarterly cash on hand reports were not reviewed by anyone other than the preparer. Effect: Quarterly cash on hand reports could have been submitted that were not accurate. Questioned Costs: None. Context: It was noted that there was no review process of the quarterly cash on hand reports. There were only two reports submitted during the year and neither of these reports were reviewed by anyone other than the preparer. For the two reports that were submitted, it appeared that the reports were substantiated and filed accurately; thus, there were no questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the School District implement a process to ensure that all quarterly cash on hand reports are reviewed by someone other than the preparer to ensure proper internal controls over compliance for reporting of the Title I program.
Show full finding ▾Hide full finding ▴Criteria: The School District is required to have appropriate controls over the quarterly cash on hand reports for the Title I program. Condition: We noted that the quarterly cash on hand reports did not have an appropriate review by anyone other than the preparer before submission. Cause: Quarterly cash on hand reports were not reviewed by anyone other than the preparer. Effect: Quarterly cash on hand reports could have been submitted that were not accurate. Questioned Costs: None. Context: It was noted that there was no review process of the quarterly cash on hand reports. There were only two reports submitted during the year and neither of these reports were reviewed by anyone other than the preparer. For the two reports that were submitted, it appeared that the reports were substantiated and filed accurately; thus, there were no questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the School District implement a process to ensure that all quarterly cash on hand reports are reviewed by someone other than the preparer to ensure proper internal controls over compliance for reporting of the Title I program.
Condition: We noted that the quarterly cash on hand reports did not have an appropriate review by anyone other than the preparer before submission. Views of Responsible officials and planned corrective actions: The District agrees that a review of the quarterly cash on hand reports should exist, and is implementing a new process, whereby, the Federal Programs Coordinator will review and approve all reports prior to submission. This revision will also be included in our internal controls document.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 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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