EIN: 316401103
UEI: HBKPQMN7D8L3
Audited by: Keith Faber, Auditor of State
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 24, 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 24, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
2 C.F.R. § 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. § 200.313(d)(1) which states, that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. School District Policy po7450 states that "equipment" shall mean a unit of furniture or furnishings, an instrument, a machine, an apparatus, or a set of articles which retains its shape and appearance with use, is nonexpendable, costs at least $300 to replace as a single unit and does not lose its identity when incorporated into a more complex unit. When defining supplies for inventory purposes, no items will be counted whose total value is less than $500. The School District purchased 93 BenQ boards totaling $ 247,456; shelving set units totaling $5,792; and table and stools in the amount of $2,180 using their American Rescue Plan Education Stabilization Fund AL #84.425U federal funding. The purchase was coded to supplies instead of equipment and thus was not flagged in the system to add to inventory. Due to lack of proper internal controls over Federal Grants management, the School District failed to flag and record these purchases in their capital asset records. The Treasurer should ensure all capital acquisitions are added to the capital asset listing and include all required information in the listing, noting the assets were purchased with federal funds.
Show full finding ▾Hide full finding ▴2 C.F.R. § 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. § 200.313(d)(1) which states, that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. School District Policy po7450 states that "equipment" shall mean a unit of furniture or furnishings, an instrument, a machine, an apparatus, or a set of articles which retains its shape and appearance with use, is nonexpendable, costs at least $300 to replace as a single unit and does not lose its identity when incorporated into a more complex unit. When defining supplies for inventory purposes, no items will be counted whose total value is less than $500. The School District purchased 93 BenQ boards totaling $ 247,456; shelving set units totaling $5,792; and table and stools in the amount of $2,180 using their American Rescue Plan Education Stabilization Fund AL #84.425U federal funding. The purchase was coded to supplies instead of equipment and thus was not flagged in the system to add to inventory. Due to lack of proper internal controls over Federal Grants management, the School District failed to flag and record these purchases in their capital asset records. The Treasurer should ensure all capital acquisitions are added to the capital asset listing and include all required information in the listing, noting the assets were purchased with federal funds.
The large purchase of equipment has been resolved with the items added to the inventory system. The grant guidelines classified the purchases as supplies due to the item cost which is how they were originally missed being reported. A large purchase of this type is an anomaly for the District. However, we have added reviewing federal supply purchases to our year end inventory checklist.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 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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