EIN: 426001281
UEI: EVBLYDA9Y873
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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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 August 12, 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 February 12, 2027 (167 days from today).
What is a management decision? →Criteria – Under the Uniform Guidance, non-Federal entities are responsible for establishing and maintaining effective internal control over federal awards and ensuring expenditures charged to federal programs are allowable, reasonable, necessary, and properly documented. Controls should be designed to prevent or detect unallowable expenditures, including expenditures resulting from fraud or misuse of federal funds. Management is responsible for monitoring expenditures charged to federal awards to ensure compliance with federal requirements. Condition – The District identified fraudulent purchasing card transactions charged to a federal program. An employee used District purchasing cards to purchase items for personal use rather than for program purposes. Although the transactions were subject to the District's purchasing card review process, the improper expenditures were not identified through existing monitoring and approval procedures. As a result, approximately $7,000 of unallowable expenditures were charged to the federal program during the year ended June 30, 2025. The improper expenditures resulted from fraudulent activity by a District employee and were not detected through the District's established review procedures. Cause – Controls over the review and monitoring of federal program expenditures were not adequately designed or operating effectively to identify unallowable expenditures and purchases that were not made for an authorized program purpose. Review procedures did not sufficiently evaluate supporting documentation or the appropriateness of purchases charged to the federal award. Effect – The control deficiency resulted in unallowable expenditures being charged to a federal program and allowed fraudulent activity involving federal funds to occur and remain undetected. Consequently, the District was not in compliance with federal requirements related to allowable costs and internal control over compliance. The condition increases the risk that additional questioned costs or instances of noncompliance could occur and not be detected timely. Questioned Costs – Known questioned costs totaling $7,318 were identified related to personal purchases improperly charged to the federal program during the year ended June 30, 2025. Context / Sampling – The finding resulted from the District’s investigation, a forensic engagement with a consultant, and our audit procedures over federal program expenditures charged to the Twenty-First Century Community Learning Centers funding. Repeat Finding from Prior Year(s) – No Recommendation – We recommend the District strengthen controls over federal program expenditures by implementing enhanced review procedures for purchasing card transactions charged to federal awards. Reviews should include verification that expenditures are supported, allowable under the applicable federal program, properly documented, and incurred for a legitimate program purpose. Management should also provide additional training to employees and reviewers regarding federal allowability requirements and periodically monitor purchasing card activity for unusual or potentially unauthorized transactions. Views of Responsible Officials – There is no disagreement with the audit finding. The District has taken corrective action regarding the fraudulent activity and is pursuing recovery of improperly expended federal funds. Management will implement additional review and monitoring procedures over federal program expenditures to ensure compliance with federal requirements and reduce the risk of future misuse of federal funds.
Show full finding ▾Hide full finding ▴Criteria – Under the Uniform Guidance, non-Federal entities are responsible for establishing and maintaining effective internal control over federal awards and ensuring expenditures charged to federal programs are allowable, reasonable, necessary, and properly documented. Controls should be designed to prevent or detect unallowable expenditures, including expenditures resulting from fraud or misuse of federal funds. Management is responsible for monitoring expenditures charged to federal awards to ensure compliance with federal requirements. Condition – The District identified fraudulent purchasing card transactions charged to a federal program. An employee used District purchasing cards to purchase items for personal use rather than for program purposes. Although the transactions were subject to the District's purchasing card review process, the improper expenditures were not identified through existing monitoring and approval procedures. As a result, approximately $7,000 of unallowable expenditures were charged to the federal program during the year ended June 30, 2025. The improper expenditures resulted from fraudulent activity by a District employee and were not detected through the District's established review procedures. Cause – Controls over the review and monitoring of federal program expenditures were not adequately designed or operating effectively to identify unallowable expenditures and purchases that were not made for an authorized program purpose. Review procedures did not sufficiently evaluate supporting documentation or the appropriateness of purchases charged to the federal award. Effect – The control deficiency resulted in unallowable expenditures being charged to a federal program and allowed fraudulent activity involving federal funds to occur and remain undetected. Consequently, the District was not in compliance with federal requirements related to allowable costs and internal control over compliance. The condition increases the risk that additional questioned costs or instances of noncompliance could occur and not be detected timely. Questioned Costs – Known questioned costs totaling $7,318 were identified related to personal purchases improperly charged to the federal program during the year ended June 30, 2025. Context / Sampling – The finding resulted from the District’s investigation, a forensic engagement with a consultant, and our audit procedures over federal program expenditures charged to the Twenty-First Century Community Learning Centers funding. Repeat Finding from Prior Year(s) – No Recommendation – We recommend the District strengthen controls over federal program expenditures by implementing enhanced review procedures for purchasing card transactions charged to federal awards. Reviews should include verification that expenditures are supported, allowable under the applicable federal program, properly documented, and incurred for a legitimate program purpose. Management should also provide additional training to employees and reviewers regarding federal allowability requirements and periodically monitor purchasing card activity for unusual or potentially unauthorized transactions. Views of Responsible Officials – There is no disagreement with the audit finding. The District has taken corrective action regarding the fraudulent activity and is pursuing recovery of improperly expended federal funds. Management will implement additional review and monitoring procedures over federal program expenditures to ensure compliance with federal requirements and reduce the risk of future misuse of federal funds.
Finding Summary – During the audit, it was determined that an employee used a District purchasing card to make unauthorized personal purchases that were subsequently charged to the Twenty-First Century Community Learning Centers federal program. Existing monitoring and approval procedures did not identify the improper expenditures. As a result, approximately $7,000 of unallowable costs were charged to the federal award, resulting in a significant deficiency in internal control over compliance related to allowable costs and cost principles. Contact Person Responsible for Corrective Action – Dr. Chace Ramey, Superintendent Corrective Actions Planned – The District has implemented additional review and monitoring procedures over purchasing card transactions and federal program expenditures. Supporting documentation is reviewed to ensure expenditures are allowable, properly approved, and directly related to program purposes. District administration will continue to monitor compliance with federal requirements to reduce the risk of unallowable costs being charged to federal awards. Anticipated Completion Date of Corrective Action Plan – June 30, 2026.
FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 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.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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