Community Consolidated School District No. 146

EIN: 366004361

UEI: M26NAK581WH8

Data as of August 23, 2026

Community Consolidated School District No. 14610 audit years10 findings8 repeat
10
Audit Years
10
Total Findings
8
Repeat Findings

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 21, 2019. 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 April 21, 2020 (2316 days ago).

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2019-003
Other
REPEAT

Management does not prepare government-wide financial statements in accordance with GASB Statement No.34.

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Management does not prepare government-wide financial statements in accordance with GASB Statement No.34.

Corrective Action Plan

PLAN: 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.

Prior Finding References

2018-003

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2019-004
Other
REPEAT

The District's records are kept on the cash basis during the year and converted to the modified accrual basis at year end with audit adjustments.

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The District's records are kept on the cash basis during the year and converted to the modified accrual basis at year end with audit adjustments.

Corrective Action Plan

PLAN: 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 the modified accrual basis. Due to cost/benefit considerations for staffing, management believes this approach to be adequate and that any corrective action is unnecessary.

Prior Finding References

2018-004

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2019-005
Reporting

The Data Collection Form for the audit year June 30, 2017 was not submitted to the Federal Audit Clearinghouse (FAC) on a timely basis.

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The Data Collection Form for the audit year June 30, 2017 was not submitted to the Federal Audit Clearinghouse (FAC) on a timely basis.

Corrective Action Plan

PLAN: The Data Collection Form for the year ended June 30, 2019 will be submitted on a timely basis in accordance with the compliance requirements for reporting. We will continue to work in the future to ensure that the Data Collection Form is filed within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period.

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FY 2018-06-30

FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.

2018-001
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

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2018-002
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-002

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FY 2017-06-30

FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.

2017-003
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-004

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2017-004
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-005

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FY 2016-06-30

FAC accepted this audit on November 10, 2016 — management decision was due May 10, 2017.

2016-004
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-003

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2016-005
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-004

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2016-006
Activities Allowed or Unallowed

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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