EIN: 371570325
UEI: T3ZZXMWADUN6
Audited by: Haga Kommer, Ltd.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2026 (58 days ago).
What is a management decision? →2023-003: SFSAC Submission Condition – The District did not file the June 2023 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse within nine months of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2023 were not available until June 2025, and the audit was not completed until December 19, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2024. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Show full finding ▾Hide full finding ▴2023-003: SFSAC Submission Condition – The District did not file the June 2023 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse within nine months of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2023 were not available until June 2025, and the audit was not completed until December 19, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2024. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
2023-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2025 audit.
2022-003
FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Show full finding ▾Hide full finding ▴2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
2022-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2025 audit.
2021-003
FAC accepted this audit on August 21, 2023 — management decision was due February 21, 2024.
2021-003: SFSAC Submission Condition ? The District did not file the June 2021 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria ? The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause ? The audit for fiscal year ended June 30, 2021, was not completed until August 7, 2023. Effect ? The District cannot be considered a low-risk auditee for the year ended June 30, 2022. Recommendation ? Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response ? The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
Show full finding ▾Hide full finding ▴2021-003: SFSAC Submission Condition ? The District did not file the June 2021 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria ? The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause ? The audit for fiscal year ended June 30, 2021, was not completed until August 7, 2023. Effect ? The District cannot be considered a low-risk auditee for the year ended June 30, 2022. Recommendation ? Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response ? The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2021-003: SFSAC Submission Contact Person ? Tracy Klein, Director Corrective Action Plan ? This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date ? The Unit will implement will work to submit timely for future audit periods.
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 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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