EIN: 366004750
UEI: MDRJMU45BS81
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2023. 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 August 8, 2023, which was (1108 days ago).
What is a management decision? →Criteria: The District is required to maintain controls over equipment acquired with Federal awards. Condition: We noted that while the District did perform a physical inventory of equipment acquired under Federal awards on August 11, 2017, the District did not perform a reconciliation of the District's records to the physical inventory results. The District did not perform a physical inventory of equipment acquired under Federal awards during fiscal years 2019 - 2022. Questioned Costs: None. Context: The Office of Management and Budget requires that a physical inventory of federal equipment be taken a least once every two years and reconciled to the equipment records. Effect: The District did not comply with the Federal equipment and real property management control requirement. Cause: Oversight by management and challenges brought on by COVID-19. Recommendation: We recommend that the District perform a physical inventory of equipment acquired under Federal awards every two years and reconcile the physical inventory records to District records. Management's Response: The District plans to perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records.
Plan: The District will perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Angela Smith, Assistant Superintendent of Operations
2021-004
Criteria: The District is required to maintain controls over suspension and debarment. Condition: Management did not perform a SAM.gov check in the current year to determine that vendors paid with Federal funds were not suspended or debarred. Questioned Costs: None. Context: Management did not perform a SAM.gov check in the current year to determine that vendors paid with Federal funds were not suspended or debarred. Effect: The District's controls over suspension and debarment did not operate effectively during the fiscal year. Cause: District staff were unable to log into SAM.gov when the check ordinarily would have been done. Recommendation: We recommend that the District check SAM.gov annually for every vendor that is paid from Federal funds. Management's Response: The District plans to perform this check going forward.
Plan: The District plans to perform this check going forward. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Angela Smith, Assistant Superintendent of Operations
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2022. 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 September 21, 2022, which was (1429 days ago).
What is a management decision? →The District is required to maintain controls over equipment acquired with Federal awards. We noted that while the District did perform a physical inventory of equipment acquired under Federal awards on August 11, 2017, the District did not perform a reconciliation of the District's records to the physical inventory results. The District did not perform a physical inventory of equipment acquired under Federal awards during fiscal years 2019 - 2021. No questioned costs. The Office of Management and Budget requires that a physical inventory of federal equipment be taken a least once every two years and reconciled to the equipment records. The District did not comply with the Federal equipment and real property management control requirement. Oversight by management and challenges brought on by COVID-19. We recommend that the District perform a physical inventory of equipment acquired under Federal awards every two years and reconcile the physical inventory records to District records. The District plans to perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records.
Plan: The District will perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records. Anticipated Date of Completion: 6/30/2022 Name of Contact Person: Angela Smith, Assistant Superintendent of Operations Management Response: Management agrees with the finding. See plan above.
2020-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2021. 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 August 8, 2021, which was (1838 days ago).
What is a management decision? →The District is required maintain controls over equipment acquired with Federal awards. We noted that while the District did perform a physical inventory of equipment acquired under Federal awards on August 11, 2017, the District did not perform a reconciliation of the District's records to the physical inventory results. The District did not perform a physical inventory of equipment acquired under Federal awards during fiscal years 2019 or 2020. No questioned costs. The Office of Management and Budget requires that a physical inventory of federal equipment be taken at least once every two years and reconciled to the equipment records. The District did not comply with the Federal equipment and real property management control requirement. Oversight by management. We recommend that the District perform a physical inventory of equipment acquired under Federal awards every two years and reconcile the physical inventory records to District records. The District will perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records.
Finding No. 2020-001 - Condition: We have assisted the District in the preparation of the annual financial statements and the preparation of the Schedule of Expenditures of Federal Awards. The preparation of GAAP financial statements and note disclosures is a time consuming activity and requires an individual to remain current with all new reporting pronouncements issued by the Governmental Accounting Standards Board (GASB). The financial statements used internally by the District are not prepared in a manner consistent with the annual audited financial report.
2019-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 2020. 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 August 2, 2020, which was (2209 days ago).
What is a management decision? →The District is required to maintain controls over equipment acquired with Federal awards. We noted that while the District did perform a physical inventory of equipment acquired under Federal awards on August 11, 2017, the District did not perform a reconciliation of the District's records to the physical inventory results. No questioned costs. The Office of Management and Budget requires that a physical inventory of federal equipment be taken at least once every two years and reconciled to the equipment records. The District did not comply with the Federal equipment and real property management control requirement. Oversight by management. We recommend that the District reconcile the physical inventory records to District records. The District will perform a reconciliation of the physical inventory of equipment purchased with Federal funds to District records.
West Aurora School District 129 31-045-1290-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2019 Corrective Action Plan Finding No.: 2019- 001 Condition: We have assisted the District in the preparation of the annual financial statements and the preparation of the Schedule of Expenditures of Federal Awards. The preparation of GAAP financial statements and note disclosures is a time consuming activity and requires an individual to remain current with all new reporting pronouncements issued by the Governmental Accounting Standards Board (GASB). The financial statements used internally by the District are not prepared in a manner consistent with the annual audited financial report. Plan: Internal controls are in place to have the financial statements and the Schedule of Expenditures of Federal Awards prepared during the audit process. Transactions will continue to be reviewed and approved by appropriate finance personnel. Anticipated Date of Completion: 6/30/2020 Name of Contact Person: Angela Smith, Assistant Superintendent of Operations Management Response: Management agrees with the finding. See plan above.
2018-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 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 August 28, 2019, which was (2549 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 26, 2017. 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 26, 2018, which was (2977 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 5, 2016. 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 5, 2017, which was (3363 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-005
GSA_MIGRATION
GSA_MIGRATION
2015-006
GSA_MIGRATION
GSA_MIGRATION
2015-007
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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