EIN: 410986418
UEI: YLNKG9Q7P5G3
Audited by: BRADY MARTZ
Oversight 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 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 (54 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
2022-004 FINDING - REPORTING 84.041 Impact Aid Criteria Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each such application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Information reported in the application is used to determine funding amounts. Condition On the impact aid application for 2021-2022, there were multiple lines of financial data that were incorrectly reported using numbers from the wrong fiscal year. Questioned Costs None Cause The District missed some input factors when running the general ledger reports and therefore missed a few general ledger accounts that should have been included in the financial data reported. Context We tested the only application submitted during the year. Effect The District underreported a couple lines of financial data by $30,000 in total. Repeat Finding Yes Recommendation The District should ensure that the impact aid application information is obtained from the correct reports. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately
Show full finding ▾Hide full finding ▴2022-004 FINDING - REPORTING 84.041 Impact Aid Criteria Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each such application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Information reported in the application is used to determine funding amounts. Condition On the impact aid application for 2021-2022, there were multiple lines of financial data that were incorrectly reported using numbers from the wrong fiscal year. Questioned Costs None Cause The District missed some input factors when running the general ledger reports and therefore missed a few general ledger accounts that should have been included in the financial data reported. Context We tested the only application submitted during the year. Effect The District underreported a couple lines of financial data by $30,000 in total. Repeat Finding Yes Recommendation The District should ensure that the impact aid application information is obtained from the correct reports. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately
Contact Person - Jason Vold, Superintendent Corrective Action Plan - The District will establish a policy and procedure over the submission and retention of all source documents used in filling out Impact Aid applications. Completion Date - Immediately
2021-004
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
2021-004 FINDING 84.041 Impact Aid Criteria Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each such application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Information reported in the application is used to determine funding amounts. Condition On the impact aid application for 2020-2021, there were multiple lines of financial data that were incorrectly reported using numbers from the wrong fiscal year. Questioned Costs None Cause The District had used the wrong school year when entering the information on the application. Context We tested the only application submitted during the year. Effect The amendment period for the application was still open, and the District was able to correct this information. Repeat Finding No Recommendation The District should ensure that the application is reviewed in detail and information should be traced to the supporting reports by the reviewer. Also, the District should ensure that the information is obtained from the correct reports. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately.
Show full finding ▾Hide full finding ▴2021-004 FINDING 84.041 Impact Aid Criteria Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each such application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Information reported in the application is used to determine funding amounts. Condition On the impact aid application for 2020-2021, there were multiple lines of financial data that were incorrectly reported using numbers from the wrong fiscal year. Questioned Costs None Cause The District had used the wrong school year when entering the information on the application. Context We tested the only application submitted during the year. Effect The amendment period for the application was still open, and the District was able to correct this information. Repeat Finding No Recommendation The District should ensure that the application is reviewed in detail and information should be traced to the supporting reports by the reviewer. Also, the District should ensure that the information is obtained from the correct reports. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately.
2021-004 FINDING Contact Person ? Jason Vold, Superintendent Corrective Action Plan ? The District will establish a policy and procedure over the submission and retention of all source documents used in filling out Impact Aid applications. Completion Date ? Immediately
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
During the year ended June 30, 2020, we noted that the District was unable to provide documentation showing that procurements made with federal money were necessary, cost beneficial, and included a standard practice for bid solicitation or other purchasing requirements. Context: This finding impacts the internal control for all federal programs. Effect: The District is not in compliance with the Uniform Grant Guidance. Cause: The District was unable to provide documentation showing that the procurement procedures were being followed. Recommendation: Ensure that documentation is maintained in order to prove that procurements procedures are being followed.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: Every non-federal entity receiving federal awards must have documented procurement procedures that reflect federal law, Uniform Guidance standards, and any state regulations. The organization must document procurement steps and activities. Condition: During the year ended June 30, 2020, we noted that the District was unable to provide documentation showing that procurements made with federal money were necessary, cost beneficial, and included a standard practice for bid solicitation or other purchasing requirements. Context: This finding impacts the internal control for all federal programs. Effect: The District is not in compliance with the Uniform Grant Guidance. Cause: The District was unable to provide documentation showing that the procurement procedures were being followed. Recommendation: Ensure that documentation is maintained in order to prove that procurements procedures are being followed.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will ensure that supporting documentation is maintained for procurement activity throughout the year in order to prove compliance with the Uniform Grant Guidance. 3. Official Responsible to Ensuring CAP The Superintendent is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2021. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this corrective action plan.
2019-003
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
During the year ended June 30, 2019, we noted that the District was unable to provide documentation showing that procurements made with federal money were necessary, cost beneficial, and included a standard practice for bid solicitation or other purchasing requirements. Context: This finding impacts the internal control for all federal programs. Effect: The District is not in compliance with the Uniform Grant Guidance. Cause: The District was unable to provide documentation showing that the procurement procedures were being followed. Recommendation: Ensure that documentation is maintained in order to prove that procurements procedures are being followed.
Show full finding ▾Hide full finding ▴Audit Finding 2019-003 Criteria or Specific Requirement: Every non-federal entity receiving federal awards must have documented procurement procedures that reflect federal law, Uniform Guidance standards, and any state regulations. The organization must document procurement steps and activities. Condition: During the year ended June 30, 2019, we noted that the District was unable to provide documentation showing that procurements made with federal money were necessary, cost beneficial, and included a standard practice for bid solicitation or other purchasing requirements. Context: This finding impacts the internal control for all federal programs. Effect: The District is not in compliance with the Uniform Grant Guidance. Cause: The District was unable to provide documentation showing that the procurement procedures were being followed. Recommendation: Ensure that documentation is maintained in order to prove that procurements procedures are being followed.
Management's Response: CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will ensure that supporting documentation is maintained for procurement activity throughout the year in order to prove compliance with the Uniform Grant Guidance. 3. Official Responsible to Ensuring CAP The Superintendent is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2020. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this corrective action plan.
2018-003
FAC accepted this audit on March 18, 2019 — management decision was due September 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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