EIN: 366004952
UEI: XHDJD8L1D7G3
Audited by: NEWKIRK & ASSOCIATES, INC.
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 April 8, 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 October 8, 2026 (40 days from today).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
FAC accepted this audit on October 20, 2020 — management decision was due April 20, 2021.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
8. Criteria or specific requirement (including statutory, regulatory, or other citation) 2 CFR section 200.313(d) states ?(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. (2) A physical inventory of property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated.? 9. Condition15 One new piece of equipment was tested that was not added to the District?s inventory of equipment purchased with federal funds. It was further noted a physical inventory has not been properly completed or documented in the past 2 years of equipment purchased with federal funds. 10. Questioned Costs16 None 11. Context17 We noted the District does have an inventory listing of equipment purchased with federal funds, however one of two equipment acquisitions tested during expenditure testing in Title I (sample of 60) was not properly added to the Districts listing. Further we noted no evidence of a physical inventory ever being completed on equipment purchased with federal funds. Generally we find this to be a systemic problem in regards to the control system of equipment purchased with federal funds. 12. Effect Equipment purchased with federal funds may be misallocated or disposed of improperly. 13. Cause The District did not have adequate controls in place to properly keep records for equipment purchased with federal funds. 14. Recommendation We recommend the District create policies and procedures to have proper internal control or the record keeping and physical inventory of equipment purchased with federal funds. Specifically, we recommend the District have internal controls to ensure all equipment purchased with federal funds is added to the Districts inventory of equipment purchased with federal funds. We recommend the District have proper internal controls to ensure that a physical inventory is properly completed at least bi-annually and the disposal of any equipment purchased with federal funds is done in compliance with 2 CFR section 200.313.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation) 2 CFR section 200.313(d) states ?(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. (2) A physical inventory of property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated.? 9. Condition15 One new piece of equipment was tested that was not added to the District?s inventory of equipment purchased with federal funds. It was further noted a physical inventory has not been properly completed or documented in the past 2 years of equipment purchased with federal funds. 10. Questioned Costs16 None 11. Context17 We noted the District does have an inventory listing of equipment purchased with federal funds, however one of two equipment acquisitions tested during expenditure testing in Title I (sample of 60) was not properly added to the Districts listing. Further we noted no evidence of a physical inventory ever being completed on equipment purchased with federal funds. Generally we find this to be a systemic problem in regards to the control system of equipment purchased with federal funds. 12. Effect Equipment purchased with federal funds may be misallocated or disposed of improperly. 13. Cause The District did not have adequate controls in place to properly keep records for equipment purchased with federal funds. 14. Recommendation We recommend the District create policies and procedures to have proper internal control or the record keeping and physical inventory of equipment purchased with federal funds. Specifically, we recommend the District have internal controls to ensure all equipment purchased with federal funds is added to the Districts inventory of equipment purchased with federal funds. We recommend the District have proper internal controls to ensure that a physical inventory is properly completed at least bi-annually and the disposal of any equipment purchased with federal funds is done in compliance with 2 CFR section 200.313.
The District will implement a control system that ensures all equipment purchased with federal funds is properly tagged and added to the inventory listing of equipment purchased with federal funds with all necessary information listed in 2 CFR section 200.313(d). The District will also include controls which ensure an inventory of all equipment purchased with federal funds is performed at least bi-annually. Lastly the District will adopt a board policy that defines capital assets as any item with a useful life of longer than one year and an initial cost of $5,000 or greater to exclude more assets from these requirements.
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
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Show full finding ▾Hide full finding ▴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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