EIN: 381883630
UEI: H7D9NWKFMAJ8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 6, 2026 (51 days ago).
What is a management decision? →Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, and 10.555. Criteria. A recipient of federal awards is required to obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Condition. The District indicated that they have no documentation of quotes being obtained for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512). Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512) the District obtain and retain price or rate quotations from an adequate number of qualified sources. For purchases over the small purchases threshold ($30,512), we recommend sealed bids are obtained and retained. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, and 10.555. Criteria. A recipient of federal awards is required to obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Condition. The District indicated that they have no documentation of quotes being obtained for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512). Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512) the District obtain and retain price or rate quotations from an adequate number of qualified sources. For purchases over the small purchases threshold ($30,512), we recommend sealed bids are obtained and retained. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
Auditor Description of Condition and Effect. The District indicated that they have no documentation of quotes being obtained for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512). This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. As a result of this condition, the District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Auditor Recommendation. We recommend that for purchases over the micropurchase threshold but less than the small purchase threshold (greater than $5,000 but less than $30,512) the District obtain and retain price or rate quotations from an adequate number of qualified sources. For purchases over the small purchases threshold ($30,512), we recommend sealed bids are obtained and retained. Corrective Action. The district will obtain and retain price or rate qutoations for purchases over the micropurchase threshold but less than the small purchase threshold. Responsible Person. Kari Visnaw, Superintendent Anticipated Completion Date. June 30, 2026
FAC accepted this audit on November 8, 2024 — management decision was due May 8, 2025.
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the District. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District indicated that they not have been completing suspension and debarment checks on District vendors. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the District. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District indicated that they not have been completing suspension and debarment checks on District vendors. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. The District did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements. The District did not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. As a result of this condition, District did not follow federal requirements to include the prevailing wage rate provision in its contract. The total charges that were not supported by appropriate prevailing wage documentation amount to $134,000. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained.
Show full finding ▾Hide full finding ▴The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. The District did not include the federal wage rate requirements in their contracts and did not obtain the required certified payrolls for its contractors subject to the federal rate requirements. The District did not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. As a result of this condition, District did not follow federal requirements to include the prevailing wage rate provision in its contract. The total charges that were not supported by appropriate prevailing wage documentation amount to $134,000. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained.
The district will be proactive with adherence to all federal requirements including but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended between general fund and federal sources moving forward.
The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years. The District has not conducted a physical inventory of equipment in accordance with the requirements. This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management. The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
Show full finding ▾Hide full finding ▴The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years. The District has not conducted a physical inventory of equipment in accordance with the requirements. This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management. The District did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not having inventory taking. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. We recommend that the District take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
The district will continue to annually update our physical inventory count of all equipment and real property purchased with federal funds. Our current inventories include our technology purchases, our transportation purchase, and our door replacement project purchases. In addition to continuing to update these physical inventories, we will be sure that our business officials are aware of and involved in active review of these inventories that are already being updated through our technology consortium, our transportation director, and our building/site director annually.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
The review and approval process of free and reduced lunch applications was not operating effectively in some instances Cause: Controls have not been properly designed or implemented Effect: As a result of this condition, the School District lacks adequate controls over eligibility determinations for free and reduced lunches Recommendation: We recommend that the district ensure that controls are properly designed and implemented over free and reduced lunch applications. All applications should be verified and reviewed by at least two employees to ensure calculations are accurate and that applications are properly completed Management?s Response: The School District is aware of the need to have adequate controls over eligibility determinations in federal award programs. The School District believes that it can implement the review and approval process of free and reduced lunches to operate effectively for all applications that are processed, and minimize the likelihood of errors or fraud
Show full finding ▾Hide full finding ▴Finding Number 2020-3 ? Free and Reduced Lunch Applications Finding Type: Significant deficiency in internal control over federal awards Criteria: Adequate control activities are necessary to minimize the likelihood of fraud or errors in eligibility determination for federal award programs Condition: The review and approval process of free and reduced lunch applications was not operating effectively in some instances Cause: Controls have not been properly designed or implemented Effect: As a result of this condition, the School District lacks adequate controls over eligibility determinations for free and reduced lunches Recommendation: We recommend that the district ensure that controls are properly designed and implemented over free and reduced lunch applications. All applications should be verified and reviewed by at least two employees to ensure calculations are accurate and that applications are properly completed Management?s Response: The School District is aware of the need to have adequate controls over eligibility determinations in federal award programs. The School District believes that it can implement the review and approval process of free and reduced lunches to operate effectively for all applications that are processed, and minimize the likelihood of errors or fraud
Finding: 2020-3 Finding ? Federal award findings, Free and reduced lunch applications Name of Contact Person: Don Gustafson, Superintendent Corrective Action: The school will design and implement controls that include verification and review of all free and reduced lunch applications. Proposed Completion Date: The school will implement these procedures immediately, beginning October 20, 2020.
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