EIN: 416008457
UEI: CW1ZNXU9E2Z9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2024. 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 May 19, 2025 (461 days ago).
What is a management decision? →Education Stabilization Fund (AL 84.425) 2024-003 Finding – Significant Deficiency Internal Control Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The District has an internal control policy that requires all hourly wage rates to be approved by those in charge of governance. Condition We noted during payroll testing that certain hourly rates were not approved by the board. Questioned Costs None Context A sample of 6 nonpayroll transactions and 15 employee’s payrolls were tested for the single audit. We noted that 7 employees had wages paid based on lead and student hourly rates. These lead and student hourly rates were not approved by the school board. Cause Management oversight Effect There is an increased risk of having unallowed costs/activities being charged to this program. Repeat Finding No Recommendation The board should approve all wage rates paid to employees as required by District policy. Views of Responsible Officials and Planned Corrective Actions The District will ensure all payroll rates are approved by the board
Show full finding ▾Hide full finding ▴Education Stabilization Fund (AL 84.425) 2024-003 Finding – Significant Deficiency Internal Control Federal Program Education Stabilization Fund (AL 84.425) Activities Allowed or Unallowed & Allowable Costs/Cost Principles Criteria The District has an internal control policy that requires all hourly wage rates to be approved by those in charge of governance. Condition We noted during payroll testing that certain hourly rates were not approved by the board. Questioned Costs None Context A sample of 6 nonpayroll transactions and 15 employee’s payrolls were tested for the single audit. We noted that 7 employees had wages paid based on lead and student hourly rates. These lead and student hourly rates were not approved by the school board. Cause Management oversight Effect There is an increased risk of having unallowed costs/activities being charged to this program. Repeat Finding No Recommendation The board should approve all wage rates paid to employees as required by District policy. Views of Responsible Officials and Planned Corrective Actions The District will ensure all payroll rates are approved by the board
2024-003 Contact Person – Superintendent Brian Clarke Corrective Action Plan – The District will ensure all payroll rates are approved by the Board. Completion Date – November 30th, 2024
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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