EIN: 436003016
UEI: S39UDGUYMZT4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2022. 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 July 13, 2022 (1506 days ago).
What is a management decision? →Our testing of expenditures disclosed instances of the following matters: Purchase orders were prepared and approved after the items were invoiced and received by the personnel who maintained budget authority for that department. Criteria: All expenditures should be approved by the personnel with budget authority in accordance with established policies and procedures. Cause: The District has written policies and procedures regarding purchasing and disbursements; however, these policies and procedures are not consistently followed. Effect: Lack of an effective purchase order and approval system could lead to unauthorized expenditures. Also, the District loses its ability to control expenditures which could lead to actual expenditures exceeding budget. Recommendation: We recommend that procedures be established to monitor compliance with the District?s purchasing policies and procedures to ensure that purchase orders are prepared and approved prior to purchasing goods.
Show full finding ▾Hide full finding ▴Finding 2021-004 Federal Programs: Elementary and Secondary School Emergency Relief (ESSER) Fund, School Improvement Grants and Coronavirus Relief Fund CFDA No.: 84.425, 84.377 and 21.019 Federal Agency: Department of Education and Department of Treasury Pass-Through Entity: Missouri Department of Elementary and Secondary Education and St. Louis County Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Condition: Our testing of expenditures disclosed instances of the following matters: Purchase orders were prepared and approved after the items were invoiced and received by the personnel who maintained budget authority for that department. Criteria: All expenditures should be approved by the personnel with budget authority in accordance with established policies and procedures. Cause: The District has written policies and procedures regarding purchasing and disbursements; however, these policies and procedures are not consistently followed. Effect: Lack of an effective purchase order and approval system could lead to unauthorized expenditures. Also, the District loses its ability to control expenditures which could lead to actual expenditures exceeding budget. Recommendation: We recommend that procedures be established to monitor compliance with the District?s purchasing policies and procedures to ensure that purchase orders are prepared and approved prior to purchasing goods.
Management response: Management concurs with the audit finding. All administrators and budget managers who have purchasing authority were trained on procurement. Those found to be in violation of procurement procedures will be counseled and disciplined.
2020-005
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
Finding 2020-005 Federal Programs: Title I Grants to Local Educational Agencies and School Improvement Grants CFDA No.: 84.010 and 84.377 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Significant Deficiency: As discussed at Finding 2020-003, purchase orders were prepared and approved by management after items were received. Lack of an effective purchase order system could lead to unauthorized purchases and the purchases could be disallowed by the federal awarding agency. Procedures should be established to monitor compliance with the District's purchasing policies to ensure that purchases are properly supported and formal approval of purchase orders is being documented in accordance with District policy. In addition, purchase orders should be prepared and approved by management before items are received or ordered by other means.
Show full finding ▾Hide full finding ▴Finding 2020-005 Federal Programs: Title I Grants to Local Educational Agencies and School Improvement Grants CFDA No.: 84.010 and 84.377 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Significant Deficiency: As discussed at Finding 2020-003, purchase orders were prepared and approved by management after items were received. Lack of an effective purchase order system could lead to unauthorized purchases and the purchases could be disallowed by the federal awarding agency. Procedures should be established to monitor compliance with the District's purchasing policies to ensure that purchases are properly supported and formal approval of purchase orders is being documented in accordance with District policy. In addition, purchase orders should be prepared and approved by management before items are received or ordered by other means.
Management response: Management concurs with the audit finding. Review of the District's purchasing policy and procedures will be provided to individuals found to be non-compliant. Appropriate disciplinary action will be taken for continuous violations.
2019-004
Finding 2020-006 Federal Programs: Title I Grants to Local Educational Agencies CFDA No.: 84.010 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Significant Deficiency: As discussed at Finding 2020-001, time sheets were not always approved by applicable supervisors. As a result, salary and benefit expenditures may be disallowed by the federal awarding agency. Procedures should be established to monitor compliance with the District's policies and procedures to ensure that salaries and benefits are properly reviewed and approved.
Show full finding ▾Hide full finding ▴Finding 2020-006 Federal Programs: Title I Grants to Local Educational Agencies CFDA No.: 84.010 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Significant Deficiency: As discussed at Finding 2020-001, time sheets were not always approved by applicable supervisors. As a result, salary and benefit expenditures may be disallowed by the federal awarding agency. Procedures should be established to monitor compliance with the District's policies and procedures to ensure that salaries and benefits are properly reviewed and approved.
Management response: Management concurs with the audit finding. Training will be provided for supervisors who fail to approve timesheets with appropriate disciplinary actions taken for continued failures.
2019-005
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
Purchase orders were prepared and approved by management after the items were received. Cause: The District has written policies and procedures regarding purchasing and distributions; however, these policies and procedures were not consistently followed. Effect: Lack of an effective purchase order system could lead to unauthorized purchases and the purchases could be disallowed by the federal awarding agency. Questioned Cost: None Recommendation: We recommend that procedures be established to monitor compliance with the District?s purchasing policies to ensure that purchases are properly supported and formal approval of purchase orders is being documented in accordance with District policy. In addition, we recommend that purchase orders be prepared and approved by management before items are received or ordered by other means. Management response: Management concurs with the audit finding. Review of the District purchasing procedures will be provided to individuals found to be non-compliant. Appropriate disciplinary action taken for continued violation.
Show full finding ▾Hide full finding ▴Finding 2019-004 Federal Programs: Title I Grants to Local Educational Agencies CFDA No.: 84.010 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Criteria: Uniform Guidance requires expenditures to be supported by appropriately approved purchase orders. Condition: Purchase orders were prepared and approved by management after the items were received. Cause: The District has written policies and procedures regarding purchasing and distributions; however, these policies and procedures were not consistently followed. Effect: Lack of an effective purchase order system could lead to unauthorized purchases and the purchases could be disallowed by the federal awarding agency. Questioned Cost: None Recommendation: We recommend that procedures be established to monitor compliance with the District?s purchasing policies to ensure that purchases are properly supported and formal approval of purchase orders is being documented in accordance with District policy. In addition, we recommend that purchase orders be prepared and approved by management before items are received or ordered by other means. Management response: Management concurs with the audit finding. Review of the District purchasing procedures will be provided to individuals found to be non-compliant. Appropriate disciplinary action taken for continued violation.
Management response: Management concurs with the audit finding. Review of the District purchasing procedures will be provided to individuals found to be non-compliant. Appropriate disciplinary action taken for continued violation.
2018-006
Time sheets were not always approved by applicable supervisors. Cause: The District has written policies and procedures regarding payroll transactions; however, these policies and procedures were not consistently followed. Effect: The salary and benefit expenditures may be disallowed. Questioned Cost: None Recommendation: We recommend that procedures be established to monitor compliance with the District?s policies and procedures to ensure that salaries and benefits are properly reviewed and approved. Management response: Training will be provided for supervisors who fail to approve timesheets with appropriate disciplinary actions taken for continued failures to approve timesheets.
Show full finding ▾Hide full finding ▴Finding 2019-005 Federal Programs: Title I Grants to Local Educational Agencies CFDA No.: 84.010 Federal Agency: Department of Education Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Allowable Costs Criteria: Uniform Guidance requires salaries and benefit expenditures to be appropriately approved. Condition: Time sheets were not always approved by applicable supervisors. Cause: The District has written policies and procedures regarding payroll transactions; however, these policies and procedures were not consistently followed. Effect: The salary and benefit expenditures may be disallowed. Questioned Cost: None Recommendation: We recommend that procedures be established to monitor compliance with the District?s policies and procedures to ensure that salaries and benefits are properly reviewed and approved. Management response: Training will be provided for supervisors who fail to approve timesheets with appropriate disciplinary actions taken for continued failures to approve timesheets.
Management response: Training will be provided for supervisors who fail to approve timesheets with appropriate disciplinary actions taken for continued failures to approve timesheets.
2018-006
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
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FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
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