EIN: 436000853
UEI: ZCKAME1MXW73
Audited by: Kerber, Eck & Braeckel LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2025. 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 June 12, 2026 (93 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
Substitute teachers did not have a time and effort log that showed the time charged to the program. Cause: Substitutes teacher benefits and pay are not typically charged to the federal program by the District. Effect: Payroll charges may not be an allowable cost under the federal program when they are not supported by approved time and effort logs. Questioned Cost: None Recommendation: We recommend that all employees that are charged to the program should be properly supported by a time and effort log or semi-annual certification.
Show full finding ▾Hide full finding ▴Criteria: All employees that are charged to the Special Education or Title program should be properly supported by a time and effort logs or semi-annual certifications. Condition: Substitute teachers did not have a time and effort log that showed the time charged to the program. Cause: Substitutes teacher benefits and pay are not typically charged to the federal program by the District. Effect: Payroll charges may not be an allowable cost under the federal program when they are not supported by approved time and effort logs. Questioned Cost: None Recommendation: We recommend that all employees that are charged to the program should be properly supported by a time and effort log or semi-annual certification.
The District will be sure to complete a time and effort log or have employees complete a semi-annual certification for all employees that are working on the Special Education or Title program.
There were expenditures that were not approved by the Board of Directors. Cause: There was a timing difference from when the check listing was generated for the Board approval and certain pay runs were not included on the listing when it was provided to the Board for approval. Effect: Expenditures were paid without Board approval. Questioned Cost: $39,625 Recommendation: We recommend that the expenditure listing report provided to the Board of Directors include all checks included in the specific date range.
Show full finding ▾Hide full finding ▴Criteria: All expenditures should be approved by the Board of Directors. Condition: There were expenditures that were not approved by the Board of Directors. Cause: There was a timing difference from when the check listing was generated for the Board approval and certain pay runs were not included on the listing when it was provided to the Board for approval. Effect: Expenditures were paid without Board approval. Questioned Cost: $39,625 Recommendation: We recommend that the expenditure listing report provided to the Board of Directors include all checks included in the specific date range.
The District has worked with their accounting system and resolved the issues for the report that is generated. The District will print a customized report that includes all expenditures for the specified date range that will include all expenditures. That report will be presented to the Board for all expenditures to be approved.
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 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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