EIN: 426038012
UEI: FCZHP45UC427
Audited by: NOLTE, CORNMAN & JOHNSON, P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 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 November 18, 2026 (81 days from today).
What is a management decision? →One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2025-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2025-001.
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; however, the District continues to utilize compensating controls, including administrative oversight, review of reconciliations and financial reports, approval processes, and periodic monitoring of transactions. The District will continue to assess procedures and make improvements where feasible to strengthen internal controls and reduce risk.
FAC accepted this audit on September 2, 2025 — management decision was due March 2, 2026.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees.
2023-002
FAC accepted this audit on January 20, 2025 — management decision was due July 20, 2025.
Segregation of Duties - One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2023-001.
Show full finding ▾Hide full finding ▴Segregation of Duties - One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2023-001.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees.
2022-002
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2022-001.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, capital assets, receipts, computer systems and journal entries. See finding 2022-001.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees
2021-001
FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, computer systems and journal entries. See finding II-A-21.
Show full finding ▾Hide full finding ▴One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, computer systems and journal entries. See finding II-A-21.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees
2020-001
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-20.
Show full finding ▾Hide full finding ▴We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-20.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing.
2019-001
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-19.
Show full finding ▾Hide full finding ▴We noted during our audit the District did not properly segregate cash, investments, receipts, computer systems and journal entries including those related to federal programs. See II-A-19.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing.
2018-001
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on February 19, 2017 — management decision was due August 19, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
