EIN: 390992246
UEI: QDWQAJXAF1K7
Audited by: JOHNSON BLOCK & COMPANY, INC.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (11 days ago).
What is a management decision? →FAC accepted this audit on December 26, 2024 — management decision was due June 26, 2025.
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Criteria: Management is responsible for establishing internal controls to assure the District?s annual financial reporting is in accordance with GAAP. Condition: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education.
Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: N/A
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Child Nutrition Cluster CFDA Number: 10.555 / 10.559 Federal ID Number: 2021-603409-DPI-SFSP-566 / 2021-603409-DPI-NSL-547 Year: Fiscal year ending June 30, 2021 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2021-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2021-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Child Nutrition Cluster CFDA Number: 10.555 / 10.559 Federal ID Number: 2021-603409-DPI-SFSP-566 / 2021-603409-DPI-NSL-547 Year: Fiscal year ending June 30, 2021 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2021-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2021-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2021 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the flnancial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: Estimated, June 2022
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education. View of Responsible Official: The District recognizes management?s responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District?s small size and limited staff the District does review and take responsibility for these statements. Questioned Costs: None Section III ? Federal Award Findings and Questioned Costs 2020-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Special Education Cluster CFDA Number: 84.027 / 84.173 Federal ID Number: 2020-603409-DPI-IDEA-F-341/ 2020-603409-DPI-IDEA-P-347 Year: Fiscal year ending 6/30/20 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2020-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2020-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Show full finding ▾Hide full finding ▴Section II ? Financial Statement Findings 2020-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Criteria: Management is responsible for establishing internal controls to assure the District?s annual financial reporting is in accordance with GAAP. Condition: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education. View of Responsible Official: The District recognizes management?s responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District?s small size and limited staff the District does review and take responsibility for these statements. Questioned Costs: None Section III ? Federal Award Findings and Questioned Costs 2020-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Special Education Cluster CFDA Number: 84.027 / 84.173 Federal ID Number: 2020-603409-DPI-IDEA-F-341/ 2020-603409-DPI-IDEA-P-347 Year: Fiscal year ending 6/30/20 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2020-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2020-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Finding Number: 2020-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2020 District?s Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management?s responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District?s small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: Estimated, June 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education. View of Responsible Official: The District recognizes management?s responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District?s small size and limited staff the District does review and take responsibility for these statements. Questioned Costs: None No findings or questioned costs were noted. Section III ? Federal Award Findings and Questioned Costs 2019-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Title I-A CFDA Number: 84.010 Federal ID Number: 2019-603409-TIA-141 Year: Fiscal year ending 6/30/19 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2019-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2019-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Show full finding ▾Hide full finding ▴Section II - Financial Statement Findings 2019-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Criteria: Management is responsible for establishing internal controls to assure the District?s annual financial reporting is in accordance with GAAP. Condition: The potential exists that a material misstatement of the annual financial statements could occur and not be prevented or detected by the District?s internal controls. Effect: The District engages the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with GAAP based on information and trial balances provided by management. Cause: The District?s staff does not possess the technical expertise, or the time required to draft the year end external financial statements. Recommendation: The District should continue to evaluate its internal staff and expertise to determine if an internal control policy over the annual financial reporting is beneficial. Management should review key disclosures in a checklist and receive additional education. View of Responsible Official: The District recognizes management?s responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District?s small size and limited staff the District does review and take responsibility for these statements. Questioned Costs: None No findings or questioned costs were noted. Section III ? Federal Award Findings and Questioned Costs 2019-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) CFDA Title: Title I-A CFDA Number: 84.010 Federal ID Number: 2019-603409-TIA-141 Year: Fiscal year ending 6/30/19 Federal Agency: Department of Education Pass-through Agency: N/A Finding and 2019-001 relates to the preparation of the schedule of expenditures of federal awards and related notes. For information on finding 2019-001?s criteria, condition, cause, effect, recommendation, view of responsible official and questioned costs see the Schedule of Federal Findings and Questioned Costs Section II ? Financial Statement Findings. No findings or questioned costs were noted.
Financial Statement Findings Finding Number: 2019-001 Significant Deficiency - Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2019 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: Estimated, June 2020 Federal and State Award Findings:Finding and 2019-00 I relates to the preparation of the schedule of expenditures of federal awards, the state schedule of financial assistance and related notes. No questioned costs were noted.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 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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