EIN: 416001171
UEI: M1PKJ1NF5HF7
Audited by: Smith, Schafer & Associates, Ltd.
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 February 2, 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 2, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on November 26, 2024 — management decision was due May 26, 2025.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
WHEN PERFORMING TESTS OF EXPENDITUES IT WAS DETERMINED THAT ONE EXPENSE FOR $1,080 WAS INCLUDED IN FISCAL YEAR 2020-21 IN ERROR. ONE VENDOR SUBMITTED AN INVOICE FOR WORK PERFORMED IN JUNE OF 2021 AND EARLY JULY 2021. WHEN PAYMENT WAS MADE IT WAS NOT NOTED THAT $1,080 WAS FOR SERVICES PERFORMED IN FISCAL YEAR 2021-22. OTHER INVOICES CLOSE TO YEAR END WERE REVIEWED. NO OTHER ERRORS WERE NOTED.
Show full finding ▾Hide full finding ▴WHEN PERFORMING TESTS OF EXPENDITUES IT WAS DETERMINED THAT ONE EXPENSE FOR $1,080 WAS INCLUDED IN FISCAL YEAR 2020-21 IN ERROR. ONE VENDOR SUBMITTED AN INVOICE FOR WORK PERFORMED IN JUNE OF 2021 AND EARLY JULY 2021. WHEN PAYMENT WAS MADE IT WAS NOT NOTED THAT $1,080 WAS FOR SERVICES PERFORMED IN FISCAL YEAR 2021-22. OTHER INVOICES CLOSE TO YEAR END WERE REVIEWED. NO OTHER ERRORS WERE NOTED.
Finding 2021-002: The District spent $1,080 for unallowable costs related to the Federal Special Education Program.. Correction Action Plan (CAP): 1. Action Planned The District will implement a plan to review with staff the review of invoices, especially at year-end to determine that the expenses are reported in the correct reporting period. 2. Official Responsible The Superintendent will be responsible for monitoring the review of invoice procedures. 3. Planned Completion Date The plan to review these procedures was put into place for the 2021-2022 school year and has already been completed. 4. Explanation The District is in agreement that there was $1.080 of unallowable expenses reported for the Federal Special Education Program for 2020-21. 6. Plan to Monitor The Superintendent will monitor that this review has been completed.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 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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