EIN: 251158001
UEI: VEFCSBXRGNB6
Audited by: BAKER TILLY US, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (19 days from today).
What is a management decision? →Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable amounts is essential in preparing the District's Schedule of Expenditures and Federal Awards (SEFA). Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2025. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house; however, the year-end closing process was not prioritized. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Show full finding ▾Hide full finding ▴Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable amounts is essential in preparing the District's Schedule of Expenditures and Federal Awards (SEFA). Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2025. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house; however, the year-end closing process was not prioritized. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward.
2024-003
FAC accepted this audit on June 12, 2025 — management decision was due December 12, 2025.
Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
Show full finding ▾Hide full finding ▴Condition/Context: The District's system of tracking its grants was not fully adjusted at the time of the audit and the SEFA had not been completed in order to determine the total amount of grant expenditures as of June 30, 2024. Cause: The District has individuals with the skills, knowledge and expertise to perform these activities in-house. However, the transition within the Business Office at the end of June 30, 2023 and the change in accounting software format, affected the District's ability to close the fiscal year in a timely manner and prepare a complete and accurate SEFA. Effect: The District did not prepare a complete and accurate SEFA. Recommendation: As management continues to acclimate itself to the District's processes and accounting software, we recommend working with the external auditors to gain a more thorough understanding on the preparation of the SEFA going forward. Views of Responsible Officials and Planned Corrective Actions: Management agrees and working to ensure grant reporting is complete in order to prepare the SEFA going forward. It is noted that there has been progress in this area over the past several months as the new business manager has become more acclimated with the software and processes.
The District’s Business Manager worked with and will continue to work with the external auditor in order to gain a more thorough understanding on the preparation for the adjustments and the SEFA going forward.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
See Schedule of Findings and Questioned Costs for chart/table.
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"See Corrective Action Plan for chart/table"
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
FAC accepted this audit on December 22, 2016 — management decision was due June 22, 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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