EIN: 381684020
UEI: E9RWMLNAXZN7
Audited by: DENNIS, GARTLAND & NIERGARTH
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 5, 2025. 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, 2026 (89 days ago).
What is a management decision? →FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
At the time of our testing, the School District did not maintain salary and wage approval agreement records for employees who were funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Salary and wage approval agreements should be completed throughout the year listing the employees name, position or job title, and salary rate signed by the employee’s supervisor. Management's Response and Corrective Actions: The Director of Finance completed salary and wage approval agreement records for the ESSER funds expended for fiscal year ending June 30, 2024 during audit fieldwork. Management has assigned the Director of Finance with the task of completing the required reports in a timely manner. The Superintendent will provide oversight of this requirement. Person Responsible for Corrective Action: Danielle Banasiak, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 15, 2024
Show full finding ▾Hide full finding ▴Finding Number 2024-007 Education Stabilization Fund: American Rescue Plan - Elementary and Secondary School Emergency Relief (ESSER III) Assistance Listing Number 84.425U Allowable Costs/Cost Principles – Documentation of Employee Salary and Wage Rate Immaterial Noncompliance Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works in part on the consolidated administrative cost objective and in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources. Condition: At the time of our testing, the School District did not maintain salary and wage approval agreement records for employees who were funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Salary and wage approval agreements should be completed throughout the year listing the employees name, position or job title, and salary rate signed by the employee’s supervisor. Management's Response and Corrective Actions: The Director of Finance completed salary and wage approval agreement records for the ESSER funds expended for fiscal year ending June 30, 2024 during audit fieldwork. Management has assigned the Director of Finance with the task of completing the required reports in a timely manner. The Superintendent will provide oversight of this requirement. Person Responsible for Corrective Action: Danielle Banasiak, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 15, 2024
Management's Response and Corrective Actions: The Director of Finance completed salary and wage approval agreement records for the ESSER funds expended for fiscal year ending June 30, 2024 during audit fieldwork. Management has assigned the Director of Finance with the task of completing the required reports in a timely manner. The Superintendent will provide oversight of this requirement. Person Responsible for Corrective Action: Danielle Banasiak, Director of Finance, and Amiee Erfourth, Superintendent
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
The School District did not maintain time and effort distribution records for employees who were partially funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Time and effort reports should be completed throughout the year listing the employees name, position or job title, and percentage of time spent on each Federal award and signed by the employee?s supervisor. Management's Response and Corrective Actions: The Director of Finance and Superintendent completed time and effort reports for the ESSER funds expended for fiscal year ending June 30, 2022 and will continue to complete time and effort reports going forward. Person Responsible for Corrective Action: Justin Weston, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 21, 2022.
Show full finding ▾Hide full finding ▴Finding Number 2022-005 Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number 84.425D Allowable Costs/Cost Principles ? Documentation of Employee Time and Effort Immaterial Noncompliance Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works in part on the consolidated administrative cost objective and in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources. Condition: The School District did not maintain time and effort distribution records for employees who were partially funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Time and effort reports should be completed throughout the year listing the employees name, position or job title, and percentage of time spent on each Federal award and signed by the employee?s supervisor. Management's Response and Corrective Actions: The Director of Finance and Superintendent completed time and effort reports for the ESSER funds expended for fiscal year ending June 30, 2022 and will continue to complete time and effort reports going forward. Person Responsible for Corrective Action: Justin Weston, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 21, 2022.
Finding Number 2022-005 Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number 84.425D Allowable Costs/Cost Principles ? Documentation of Employee Time and Effort Immaterial Noncompliance Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works in part on the consolidated administrative cost objective and in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources. Condition: The School District did not maintain time and effort distribution records for employees who were partially funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Time and effort reports should be completed throughout the year listing the employees name, position or job title, and percentage of time spent on each Federal award and signed by the employee?s supervisor. Management's Response and Corrective Actions: The Director of Finance and Superintendent completed time and effort reports for the ESSER funds expended for fiscal year ending June 30, 2022 and will continue to complete time and effort reports going forward. Person Responsible for Corrective Action: Justin Weston, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 21, 2022.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on October 26, 2020 — management decision was due April 26, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
FAC accepted this audit on October 4, 2018 — management decision was due April 4, 2019.
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
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