FRESHWATER EDUCATION DISTRICT NO. 6004

EIN: 410999552

UEI: YZHQKH148CB4

Data as of August 24, 2026

FRESHWATER EDUCATION DISTRICT NO. 600410 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 25, 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 July 25, 2023 (1126 days ago).

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2022-002
Activities Allowed or Unallowed / Cost Allowability

One employee was overpaid and this overpayment was charged to the grant. Questioned Costs: Immaterial Context: A sample of 15 employees were selected for testing. For one employee tested, noted that the employee was overpaid by 76 hours. This was due to a miscommunication between Departments. There were no other errors found. Cause: The District did not have sufficient procedures in place to ensure that employees are paid the correct amount. Effect: This grant was charged for the employee overpayment. Repeat Finding: No. Recommendation: The District should review their payroll procedures to ensure employees are paid the correct amount. Views of Responsible Officials and Planned Corrective Actions: The District will review their payroll procedures to ensure employees are paid the correct amount.

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Federal Program: Special Education (IDEA) Cluster (AL 84.027 & 84.173) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria: The ?Basic Guidelines? section of 2 CFR Part 230, Attachment B, Paragraph 8 requires charges to grants for salaries and wages to be based on documented payrolls approved by the District. Condition: One employee was overpaid and this overpayment was charged to the grant. Questioned Costs: Immaterial Context: A sample of 15 employees were selected for testing. For one employee tested, noted that the employee was overpaid by 76 hours. This was due to a miscommunication between Departments. There were no other errors found. Cause: The District did not have sufficient procedures in place to ensure that employees are paid the correct amount. Effect: This grant was charged for the employee overpayment. Repeat Finding: No. Recommendation: The District should review their payroll procedures to ensure employees are paid the correct amount. Views of Responsible Officials and Planned Corrective Actions: The District will review their payroll procedures to ensure employees are paid the correct amount.

Corrective Action Plan

2022-002 FINDING Contact Person ? Jordan Anderson, Business Manager Corrective Action Plan ? The District will review their payroll procedures to ensure employees are paid the correct amount. Completion Date ? December 27, 2022

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

FY 2017-06-30

FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.

2017-002
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

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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