EIN: 431877780
UEI: FR96XJ25H4L9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 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 September 29, 2024 (696 days ago).
What is a management decision? →The District does not have an individual that has the ability to evaluate the completeness and accuracy of the statements presented in accordance with the cash basis of accounting. Cause: The District only has a volunteer board and has elected to outsource the preparation of the annual financial statements. Effect: The District must rely on its external auditors to determine adherence to applicable cash basis of accounting. Recommendation: We recommend management to continue to evaluate its resources and the need for staff with the knowledge and ability to prepare financial statements in accordance with cash basis of accounting. Grantee’s Response: Management concurs with this finding and will continue to evaluate the risk of outsourcing financial statement preparation versus the cost of staffing at this level.
Show full finding ▾Hide full finding ▴2023-001 Material Weakness in Internal Control Criteria: Management is responsible for establishing and maintaining internal controls in the financial reporting system and for the fair presentation of the financial position, results of operations, and disclosures in the financial statements, in conformity with the cash basis of accounting. Condition: The District does not have an individual that has the ability to evaluate the completeness and accuracy of the statements presented in accordance with the cash basis of accounting. Cause: The District only has a volunteer board and has elected to outsource the preparation of the annual financial statements. Effect: The District must rely on its external auditors to determine adherence to applicable cash basis of accounting. Recommendation: We recommend management to continue to evaluate its resources and the need for staff with the knowledge and ability to prepare financial statements in accordance with cash basis of accounting. Grantee’s Response: Management concurs with this finding and will continue to evaluate the risk of outsourcing financial statement preparation versus the cost of staffing at this level.
2023-001 Material Weakness in Internal Control over financial reporting Criteria: Management is responsible for establishing and maintaining internal controls in the financial reporting system and for the fair presentation of the financial position, results of operations, and disclosures in the financial statements, in conformity with the cash basis of accounting. Condition: The District does not have an individual that has the ability to evaluate the completeness and accuracy of the statements presented in accordance with the cash basis of accounting. Cause: The District only has a volunteer board and has elected to outsource the preparation of the annual financial statements. Effect: The District must rely on its external auditors to determine adherence to applicable cash basis of accounting. CORRECTIVE ACTION PLAN RESPONSE: Management concurs with this finding and will continue to evaluate the risk of outsourcing financial statement preparation versus the cost of staffing at this level. Anticipated completion date: 6/30/24 Responsible party: Kevin Machens, President Please contact Kevin Machens at 314-750-2519 with questions regarding this plan.
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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