EIN: 386018192
UEI: K6LELMJ9GX33
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 24, 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 April 24, 2024 (850 days ago).
What is a management decision? →Condition and Criteria: According to the United States Department of Education's (USDE) Elementary and Secondary School Emergency Relief Programs and Governor's Emergency Education Relief Programs Frequently Asked Questions document, updated on December 7, 2022, "under limited circumstances, it may be allowable for ESSER, GEER, or EANS-funded activities to continue after the obligation and liquidation period". However, "under no circumstances may the services extend beyond the date on which the funds revert to the U.S. Department of Treasury (31 USC § 1552), which occurs four years after the obligation deadlines", which for the above-named grant, would be September 30, 2028. In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029, nine months past the four year cutoff. In addition, the District has not yet obtained an approval from the Michigan Department of Education (MDE) for the four-year extension. Effect: The District drew the entire cost of the six-year SBITA agreement, including the portion that falls outside of the allowable grant period under the above mentioned exception. Cause: The District did not realize that the SBITA agreement extending past the four-year window would be considered unallowable, nor did they realize that they needed to obtain MDE approval prior to drawing the additional four years. Context: In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029. This includes nine months of SBITA services past the four year cutoff allowed with those ESSER funds. In addition, the District has not yet obtained an approval from MDE for the four-year extension. Context: In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029. This includes nine months of SBITA services past the four year cutoff allowed with those ESSER funds. In addition, the District has not yet obtained an approval from MDE for the four-year extension.
Show full finding ▾Hide full finding ▴Condition and Criteria: According to the United States Department of Education's (USDE) Elementary and Secondary School Emergency Relief Programs and Governor's Emergency Education Relief Programs Frequently Asked Questions document, updated on December 7, 2022, "under limited circumstances, it may be allowable for ESSER, GEER, or EANS-funded activities to continue after the obligation and liquidation period". However, "under no circumstances may the services extend beyond the date on which the funds revert to the U.S. Department of Treasury (31 USC § 1552), which occurs four years after the obligation deadlines", which for the above-named grant, would be September 30, 2028. In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029, nine months past the four year cutoff. In addition, the District has not yet obtained an approval from the Michigan Department of Education (MDE) for the four-year extension. Effect: The District drew the entire cost of the six-year SBITA agreement, including the portion that falls outside of the allowable grant period under the above mentioned exception. Cause: The District did not realize that the SBITA agreement extending past the four-year window would be considered unallowable, nor did they realize that they needed to obtain MDE approval prior to drawing the additional four years. Context: In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029. This includes nine months of SBITA services past the four year cutoff allowed with those ESSER funds. In addition, the District has not yet obtained an approval from MDE for the four-year extension. Context: In the current year, the District paid in advance for six years of a new Subscription-Based Information Technology Arrangement (SBITA) out of the ESSER grant funds, that will run through June 30, 2029. This includes nine months of SBITA services past the four year cutoff allowed with those ESSER funds. In addition, the District has not yet obtained an approval from MDE for the four-year extension.
The District understands the issue and will reclassify the excess expenses charged to the ESSER grant and include/incur other allowable expenses in those charged to the grant.
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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