EIN: 362805070
UEI: PX1YJXYLQNL3
Audited by: Wipfli 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 June 2, 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 December 2, 2026 (95 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
The 2022 data collection form and audit package were not submitted timely. Context: Due to extenuating circumstances related to personnel changes, the 2022 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by extenuating circumstances related to personnel changes.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The 2022 data collection form and audit package were not submitted timely. Context: Due to extenuating circumstances related to personnel changes, the 2022 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by extenuating circumstances related to personnel changes.
The District will implement a process to track the submission time of the data collection form and audit package.
FAC accepted this audit on June 7, 2023 — management decision was due December 7, 2023.
FAC accepted this audit on November 29, 2022 — management decision was due May 29, 2023.
The FY2020 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2020 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Cooperative is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits due on March 31, 2021. Condition: The FY2020 data collection form and audit package were not submitted timely. Context: Due to the COVID-19 pandemic and other extenuating circumstances, the FY2020 data collection form and audit package were unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Cooperative is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: The lack of meeting the applicable reporting requirements was largely due to issues created by the COVID-19 pandemic and other extenuating circumstances.
The Cooperative will implement a process to track the submission time of the data collection form and audit package.
FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
MANAGEMENT DOES NOT PREPARE GOVERNMENT-WIDE FINANCIAL STATEMENTS IN ACCORDANCE WITH GASB STATEMENT NO. 34
Show full finding ▾Hide full finding ▴MANAGEMENT DOES NOT PREPARE GOVERNMENT-WIDE FINANCIAL STATEMENTS IN ACCORDANCE WITH GASB STATEMENT NO. 34
NONE. MANAGEMENT PROVIDES ALL NECESSARY INFORMATION TO ITS AUDITOR AND RETAINS DECISION MAKING CONTROL FOR YEAR-END ADJUSTING JOURNAL ENTRIES MADE AS PART OF THE AUDITOR'S PREPARATION OF THE GOVERNMENT-WIDE FINANCIAL STATEMENTS IN ACCORDANCE WITH GASB STATEMENT NO. 34. DUE TO COST/BENEFIT CONSIDERATIONS FOR STAFFING, MANAGEMENT BELIEVES THIS APPROACH TO BE ADEQUATE AND THAT ANY CORRECTIVE ACTION IS UNNECESSARY.
2018-005
THE COOPERATIVE'S ACCOUNTING RECORDS ARE KEPT ON THE CASH BASIS DURING THE YEAR AND CONVERTED TO THE MODIFIED ACCRUAL BASIS AT YEAR END WITH AUDIT ADJUSTMENTS.
Show full finding ▾Hide full finding ▴THE COOPERATIVE'S ACCOUNTING RECORDS ARE KEPT ON THE CASH BASIS DURING THE YEAR AND CONVERTED TO THE MODIFIED ACCRUAL BASIS AT YEAR END WITH AUDIT ADJUSTMENTS.
NONE. MANAGEMENT PROVIDES ALL NECESSARY INFORMATION TO ITS AUDITOR AND RETAINS DECISION MAKING CONTROL FOR PROPOSED YEAR END ADJUSTING JOURNAL ENTRIES TO ADJUST THE BOOKS TO MODIFIED ACCRUAL BASIS. DUE TO COST/BENEFIT CONSIDERATIONS FOR STAFFING, MANAGEMENT BELIEVES THIS APPROACH TO BE ADEQUATE AND THAT ANY CORRECTIVE ACTION IS UNNECESSARY.
2018-006
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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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