EIN: 346002047
UEI: KMUGV8HXW3C8
Audited by: Rea
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 January 14, 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 July 14, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
The District’s FER for the ARP ESSER Grant did not match the District’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The District did not accurately prepare the FER based on actual expenditures. We noted there was a $241,096 variance in classifications between the 100 and 200 object codes in comparison to the District’s ledgers. Recommendation: The District should implement controls and processes to ensure that FER agrees to the District’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-001 Federal Program: Education Stabilization Fund – ARP ESSER Federal Award Identification Number and Year: 2024 Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Pass-through Entity: Department of Education and Workforce Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Educational entities must complete the Final Expenditure Report (FER) at the end of each fiscal year for the prior state fiscal year’s ESSER expenditures. All expenses reported on the FER should be paid. Condition: The District’s FER for the ARP ESSER Grant did not match the District’s ledgers. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: All expenses reported on the FER are based off actual expenditures paid during the award year. Cause and Effect: The District did not accurately prepare the FER based on actual expenditures. We noted there was a $241,096 variance in classifications between the 100 and 200 object codes in comparison to the District’s ledgers. Recommendation: The District should implement controls and processes to ensure that FER agrees to the District’s ledgers when submitting their FER. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2024- 001 The District has extensive controls to monitor the expenditure and FER process related to Federal programs. Expenditures were reported accurately in totality. There were no funds that were not record or not represented on the FER, total spent by the district was reported. There was a clerical error when sorting the report to process the information; a salary account (object 100) was sorted in the middle of the benefits (objects 200), exhibit of what occurred is below. Unfortunately this error was not recognized at the time the FER was being completed and the incorrectly sorted totals were used to complete the FER. FER’s are submitted annually and do have to be approved by the Department of Education. This FER was approved with no errors identified. It was not the final FER of the award remaining unused funds did carryover form the 2023 grant year to 2024. 6/30/2025 Katherine Henes, Treasurer
FAC accepted this audit on May 7, 2024 — management decision was due November 7, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
FAC accepted this audit on May 25, 2020 — management decision was due November 25, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 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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