EIN: 410851980
UEI: P64PH1KKB2P6
Audited by: BERGANKDV, LTD
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs. Context: The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees. Effect or Potential Effect: Federal expenditures and related reimbursements from the federal government could be overstated. Cause: District Personnel did not ensure salaries were being paid and recorded correctly. Recommendation: Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Show full finding ▾Hide full finding ▴SECTION IV – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Audit Finding 2023-002 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023 Criteria or Specific Requirement: Internal control that supports the District's ability to initiate, record, process and report financial data consistent with the assertions of management in the basic financial statements and being charged to federal programs. Questioned Costs: Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883. Condition: During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger and charging the related activity to federal programs. Context: The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees. Effect or Potential Effect: Federal expenditures and related reimbursements from the federal government could be overstated. Cause: District Personnel did not ensure salaries were being paid and recorded correctly. Recommendation: Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements. Context: There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements. Effect or Potential Effect: The District could fail to comply with Maintenance of Effort requirements. Cause: The District did not have sufficient internal controls to monitor Maintenance of Effort requirements. Recommendation: We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
Show full finding ▾Hide full finding ▴Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023 Criteria or Specific Requirement: To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available: 1. Local funds only; 2. The combination of state and local funds; 3. Local funds only on a per capital basis; or 4. The combination of state and local funds on a per capita basis. Condition: During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements. Context: There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements. Effect or Potential Effect: The District could fail to comply with Maintenance of Effort requirements. Cause: The District did not have sufficient internal controls to monitor Maintenance of Effort requirements. Recommendation: We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.
During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger. Context: The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees. Effect or Potential Effect: The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund. Cause: District Personnel did not ensure salaries were being paid and recorded correctly. Recommendation: Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
Show full finding ▾Hide full finding ▴Audit Finding 2023-007 – Education Stabilization Fund (Assistance Listing 84.425) Grant Period – Year Ended June 30, 2023 Criteria or Specific Requirement: Internal control that supports the District's ability to maintain compliance with federal program compliance requirements. Questioned Costs: Known Question Costs determined through audit test work totaled $9,239. Based on the sample size and the total population, this amount extrapolates to $245,883. Condition: During our audit, we noted an employee receiving an overpayment on their payroll check, as well as another employee being paid for a claim payment had been mistakenly created, and the attempt to correct the issue lead to incorrectly recording additional salary on the general ledger. Context: The District could be requesting higher reimbursements then they are entitled to, as well as overpaying employees. Effect or Potential Effect: The District did not comply with allowable cost and allowable activities compliance requirements for the Education Stabilization Fund. Cause: District Personnel did not ensure salaries were being paid and recorded correctly. Recommendation: Review internal controls relating to payroll and federal programs to ensure payroll activity is properly reported.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
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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