EIN: 362746264
UEI: KKZLQCNZCED9
Audited by: LAUTERBACH & AMEN LLP
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 December 18, 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 June 18, 2026 (74 days ago).
What is a management decision? →During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct categories of capital assets that were improperly recorded in prior years. Criteria: A good system of internal controls would provide for accurate recording and reporting of capital assets on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to capital assets were required in order to accurately present the District’s financial statements. Effect: A material adjustment to the District’s beginning fund balance was required to properly state capital assets. Recommendation: We recommend the District implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The District will implement internal controls to properly record capital assets on a timely basis prior to audit fieldwork.
Show full finding ▾Hide full finding ▴Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct categories of capital assets that were improperly recorded in prior years. Criteria: A good system of internal controls would provide for accurate recording and reporting of capital assets on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to capital assets were required in order to accurately present the District’s financial statements. Effect: A material adjustment to the District’s beginning fund balance was required to properly state capital assets. Recommendation: We recommend the District implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The District will implement internal controls to properly record capital assets on a timely basis prior to audit fieldwork.
Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct categories of capital assets that were improperly recorded in prior years. Plan: The District will implement internal controls to properly record capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Matt Birdsley, Director of Finance/CSBO Management Response: The District will implemented controls to more accurately track construction in progress and record it correctly within our system to report accurately. In some cases, the contractors have submitted payment without accurately indicating the fiscal year the work was completed. For this, the district will assign the appropriate amount of the work to the appropriately fiscal year when receiving the pay applications.
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
FAC accepted this audit on October 27, 2020 — management decision was due April 27, 2021.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
FAC accepted this audit on November 8, 2016 — management decision was due May 8, 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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