EIN: 341267458
UEI: VALSD55MV3V6
Audited by: BARNES DENNIG & CO., LTD.
Oversight agency: 84 [Department of Education]
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Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Context: The data collection form related to the year ended December 31, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s report or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely matter. View of Responsible Officials: Management concurs with this recommendation. See page 40 for Corrective Action Plan.
Finding 2022-001 Summary: Although Horizon?s data collection form for the year end ended December 31, 2021 was not submitted to the FAC within the 30 days after the receipt of the auditor?s reports, that was more than nine months after the end of the audit period. The firm engaged by Horizon to prepare the report was hard hit with staffing issues and Covid and they were severely behind schedule. Corrective Action: Horizon has engaged a different firm to prepare the 2022 report. They plan to provide the report to Horizon in August, 2023 and Horizon will submit the data collection form within 30 days thereafter in compliance with the law. Contact Person: Sharon Knaggs, CFO Anticipated Completion Date: August 31, 2023.
FAC accepted this audit on April 3, 2023 — management decision was due October 3, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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