EIN: 264345738
UEI: LXFLFXNPGF46
Audited by: Runyon Kersteen Ouellette
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 March 25, 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 September 25, 2026 (27 days from today).
What is a management decision? →As part of the audit process we tested transactions allocated the ESSER funds. We found certain transactions were not reviewed or approved before payment. Cause: Because of the limited number of qualified financial personnel and due to the timing of necessary payments, it is not always practical to review every transaction before payment is made. Effect: Without proper review, federal funds may be utilized for unallowed activities or costs. Recommendation: We recommend examining policies and procedures regarding grant transactions with appropriate personnel to ensure that a knowledgeable person is reviewing and approving purchases allocated to grant funds. Questioned Costs: None
Show full finding ▾Hide full finding ▴2023-002 – U.S. Department of Education, Assistance Listing #84.425, Elementary and Secondary School Emergency Relief Fund for the period of July 1, 2022, through June 30, 2023 Criteria: Fundamental to proper grant management is the establishment of controls to ensure that grant requirements are properly identified and that transactions are reviewed and compared to such grant requirements on a regular basis. Condition: As part of the audit process we tested transactions allocated the ESSER funds. We found certain transactions were not reviewed or approved before payment. Cause: Because of the limited number of qualified financial personnel and due to the timing of necessary payments, it is not always practical to review every transaction before payment is made. Effect: Without proper review, federal funds may be utilized for unallowed activities or costs. Recommendation: We recommend examining policies and procedures regarding grant transactions with appropriate personnel to ensure that a knowledgeable person is reviewing and approving purchases allocated to grant funds. Questioned Costs: None
Management’s Response/Corrective Action Plan: The Superintendent and Business Manager will formally review all applicable procedures with the administrative team. The administrative team will ensure that consistent training is provided to their respective Administrative Assistants. The Business Manager will conduct periodic follow-up reviews with the Administrative Assistants to monitor compliance and reinforce procedures. In addition, the Business Manager will review purchasing procedures with the Accounts Payable Clerk to ensure that no supplies are ordered without an approved purchase order.
FAC accepted this audit on June 10, 2024 — management decision was due December 10, 2024.
FAC accepted this audit on May 22, 2022 — management decision was due November 22, 2022.
FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 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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