SCHOOL DISTRICT OF STANLEY-BOYD

EIN: 396004628

UEI: EHB6SDEJJQE6

Data as of August 24, 2026

SCHOOL DISTRICT OF STANLEY-BOYD10 audit years3 findings2 repeat
10
Audit Years
3
Total Findings
2
Repeat Findings

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 25, 2021. 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 25, 2021 (1856 days ago).

What is a management decision? →
2020-004
Cost Allowability / Cash Management / Procurement & Suspension/Debarment

2020-004: Written Policies Criteria - The Uniform Guidance requires the District to have the following written policies in place: Procurement policy Cash management policy Allowability of costs policy Condition - The District has no written policies in place to ensure activities related to procurement, cash management, or allowability of costs are in accordance with the Uniform Guidance. Cause - The District was unaware that these policies were required to be written in order to be in compliance with the Uniform Guidance. Effect - The District does not have written policies to ensure that they are operating in accordance with the Uniform Guidance Recommendation - We recommend that the District implement written policies as required by the Uniform Guidance. Management's Response - The District understands the need to have policies in accordance with the Uniform Guidance and has adopted the required policies as of October 26, 2020.

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Full finding narrative

2020-004: Written Policies Criteria - The Uniform Guidance requires the District to have the following written policies in place: Procurement policy Cash management policy Allowability of costs policy Condition - The District has no written policies in place to ensure activities related to procurement, cash management, or allowability of costs are in accordance with the Uniform Guidance. Cause - The District was unaware that these policies were required to be written in order to be in compliance with the Uniform Guidance. Effect - The District does not have written policies to ensure that they are operating in accordance with the Uniform Guidance Recommendation - We recommend that the District implement written policies as required by the Uniform Guidance. Management's Response - The District understands the need to have policies in accordance with the Uniform Guidance and has adopted the required policies as of October 26, 2020.

Corrective Action Plan

Corrective Action Plan ? Once we were notified of the missing policies, we began the process of updating and approving the required policies in accordance with the Uniform Guidance. The policies were adopted as of October 26, 2020. Anticipated Completion Date ? October 26, 2020 Responsible Contact Person ? Jeff Koenig

About Allowable Costs / Cost Principles, Cash Management, Procurement and Suspension and Debarment →

FY 2019-06-30

FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.

2019-001
Other
REPEAT

CONDITION: THERE IS A LACK OF CONTROLS OVER THE YEAR-END FINANCIAL REPORTING PROCESS. WE AS YOUR AUDITORS, PREPARE THE DISTRICT'S FINANCIAL STATEMENTS, SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS AND DATA COLLECTION FORM.

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CONDITION: THERE IS A LACK OF CONTROLS OVER THE YEAR-END FINANCIAL REPORTING PROCESS. WE AS YOUR AUDITORS, PREPARE THE DISTRICT'S FINANCIAL STATEMENTS, SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS AND DATA COLLECTION FORM.

Corrective Action Plan

FINDINGS-FINANCIAL STATEMENT AUDIT AND FEDERAL AWARDS SIGNIFICANT DEFICIENCY, 2019-001. FINANCIAL STATEMENT PREPARATION, ACTION TAKEN: WE HAVE ENGAGED THE AUDIT ORGANIZATION TO PREPARE THE FINANCIAL STATEMENTS, SCHEDULES OF FEDERAL AND STATE FINANCIAL ASSISTANCE AND NOTE DISCLOSURES. WE WILL CONTINUE TO REVIEW, APPROVE AND ACCEPT RESPONSIBILITY FOR THE AUDIT REPORTING PACKAGE.

Prior Finding References

2018-001

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FY 2018-06-30

FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.

2018-001
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

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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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