EIN: 436004163
UEI: NB13YJBCWYF6
Audited by: FEW CPAS
Oversight agency: 84 [Department of Education]
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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 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 (79 days ago).
What is a management decision? →During the fiscal year ended June 30, 2024, the District was unable to provide a report that supported the accuracy of the verification report sample. This lack of documentation prevented us from verifying that the sample was appropriately selected and representative of the population, as required under federal regulations. Effect: The inability to confirm the accuracy and validity of the verification report sample compromises the reliability of compliance testing results. This creates a risk of noncompliance with federal program requirements and potential misreporting. Cause: The District transitioned to new software during the fiscal year and relied on the software to produce the sample without verifying the accuracy of the population data. Staff lacked an understanding of how the software selected samples and did not independently validate the sampling process. Criteria: Per 2 CFR § 200.333 (Retention requirements for records), recipients of federal awards must maintain adequate documentation to support financial and compliance-related activities. Additionally, accurate and reliable sampling procedures are critical for compliance with federal program requirements. Questioned Costs: None Recommendation: We recommend that the District implement a record retention policy that requires all supporting documentation for verification reports and samples to be maintained and reviewed for accuracy. We recommend that the District provide training to staff responsible for federal program compliance, emphasizing the importance of verifying population data and sampling processes. Obtain training from the software provider to ensure staff understand how the software generates samples and verify its accuracy. Establish a process for periodic internal reviews to confirm that all required documentation is retained and readily available for audit purposes. Management Response: This finding was also reported as Finding 2024-001 in the prior year’s audit. The District agrees with the finding as it was issued after verification for year ending June 30, 2025 had been completed. The District will be conducting manual verification for the year ending June 30, 2026 and forward to resolve the finding.
Show full finding ▾Hide full finding ▴Condition: During the fiscal year ended June 30, 2024, the District was unable to provide a report that supported the accuracy of the verification report sample. This lack of documentation prevented us from verifying that the sample was appropriately selected and representative of the population, as required under federal regulations. Effect: The inability to confirm the accuracy and validity of the verification report sample compromises the reliability of compliance testing results. This creates a risk of noncompliance with federal program requirements and potential misreporting. Cause: The District transitioned to new software during the fiscal year and relied on the software to produce the sample without verifying the accuracy of the population data. Staff lacked an understanding of how the software selected samples and did not independently validate the sampling process. Criteria: Per 2 CFR § 200.333 (Retention requirements for records), recipients of federal awards must maintain adequate documentation to support financial and compliance-related activities. Additionally, accurate and reliable sampling procedures are critical for compliance with federal program requirements. Questioned Costs: None Recommendation: We recommend that the District implement a record retention policy that requires all supporting documentation for verification reports and samples to be maintained and reviewed for accuracy. We recommend that the District provide training to staff responsible for federal program compliance, emphasizing the importance of verifying population data and sampling processes. Obtain training from the software provider to ensure staff understand how the software generates samples and verify its accuracy. Establish a process for periodic internal reviews to confirm that all required documentation is retained and readily available for audit purposes. Management Response: This finding was also reported as Finding 2024-001 in the prior year’s audit. The District agrees with the finding as it was issued after verification for year ending June 30, 2025 had been completed. The District will be conducting manual verification for the year ending June 30, 2026 and forward to resolve the finding.
The District agrees with this finding and will implement the following: Data Integrity Verification: o Implement a data review process to ensure data completeness and accuracy prior to sampling. Staff Training: o Conduct training sessions for staff involved to ensure the accuracy of the population used to calculate and select samples. Internal Review Process o Establish manual review process to confirm all required documentation and applications are retained and accurately represent the population.
2024-001
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
During the fiscal year ended June 30, 2024, the District was unable to provide a report that supported the accuracy of the verification report sample. This lack of documentation prevented us from verifying that the sample was appropriately selected and representative of the population, as required under federal regulations. Effect: The inability to confirm the accuracy and validity of the verification report sample compromises the reliability of compliance testing results. This creates a risk of noncompliance with federal program requirements and potential misreporting. Cause: The District transitioned to new software during the fiscal year and relied on the software to produce the sample without verifying the accuracy of the population data. Staff lacked an understanding of how the software selected samples and did not independently validate the sampling process. Criteria: Per 2 CFR § 200.333 (Retention requirements for records), recipients of federal awards must maintain adequate documentation to support financial and compliance-related activities. Additionally, accurate and reliable sampling procedures are critical for compliance with federal program requirements. Questioned Costs: None Recommendation: We recommend that the District implement a record retention policy that requires all supporting documentation for verification reports and samples to be maintained and reviewed for accuracy. We recommend that the District provide training to staff responsible for federal program compliance, emphasizing the importance of verifying population data and sampling processes. Obtain training from the software provider to ensure staff understand how the software generates samples and verify its accuracy. Establish a process for periodic internal reviews to confirm that all required documentation is retained and readily available for audit purposes. Response: The District agrees with the finding. During the fiscal year 2024, the District will obtain training from the software provider to ensure reports are accurate and will no longer rely solely on the system without validation.
Show full finding ▾Hide full finding ▴Finding #2024-001 – Inability to Produce Supporting Report to Confirm the Accuracy of the Verification Report Sample Condition: During the fiscal year ended June 30, 2024, the District was unable to provide a report that supported the accuracy of the verification report sample. This lack of documentation prevented us from verifying that the sample was appropriately selected and representative of the population, as required under federal regulations. Effect: The inability to confirm the accuracy and validity of the verification report sample compromises the reliability of compliance testing results. This creates a risk of noncompliance with federal program requirements and potential misreporting. Cause: The District transitioned to new software during the fiscal year and relied on the software to produce the sample without verifying the accuracy of the population data. Staff lacked an understanding of how the software selected samples and did not independently validate the sampling process. Criteria: Per 2 CFR § 200.333 (Retention requirements for records), recipients of federal awards must maintain adequate documentation to support financial and compliance-related activities. Additionally, accurate and reliable sampling procedures are critical for compliance with federal program requirements. Questioned Costs: None Recommendation: We recommend that the District implement a record retention policy that requires all supporting documentation for verification reports and samples to be maintained and reviewed for accuracy. We recommend that the District provide training to staff responsible for federal program compliance, emphasizing the importance of verifying population data and sampling processes. Obtain training from the software provider to ensure staff understand how the software generates samples and verify its accuracy. Establish a process for periodic internal reviews to confirm that all required documentation is retained and readily available for audit purposes. Response: The District agrees with the finding. During the fiscal year 2024, the District will obtain training from the software provider to ensure reports are accurate and will no longer rely solely on the system without validation.
Finding #2024-001 – Inability to Produce Supporting Report to Confirms the Accuracy of the Verification Report Sample Contact for corrective action: Dr. Gregg Klinginsmith, Superintendent District’s response: Concur Anticipated completion date: December 31, 2024 Corrective Action: The District agrees with this finding and will implement the following: • Data Integrity Verification: o Implement a data review process to ensure data completeness and accuracy prior to sampling. • Staff Training: o Conduct training sessions for staff involved to ensure the accuracy of reports produced by the software used to select samples. o Obtain training from the software provider to understand how the software pulls reports, ensuring sample accuracy. • Internal Review Process o Establish periodic reviews to confirm all required documentation is retained and accurately represents the population.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 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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