EIN: 436015057
UEI: VE6TKW6A4FM9
Audited by: CliftonLarsonAllen 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 January 15, 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 July 15, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-002 Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.173 and 84.027 Federal Award Identification Number and Year: H027A210040, 2023; H027A220040, 2023; H027X210040, 2023; H173A210103, 2023; H173A220103, 2023 Award Period: 2023 Pass-through Entity: 096-119 Questioned Costs: None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The District’s internal controls over compliance are not designed to ensure compliance with the suspension and debarment requirements. Context: Procurement was direct and material to the Special Education Cluster. For five of the seven contracts selected for testing, the District did not have evidence to support that the suspension and debarment process was performed. Cause: The District has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred Recommendation: We recommend the District implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Type: Significant Deficiency in Internal Control over Financial Reporting Recommendation: The District should implement processes to ensure revenue is recognition and reporting in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has identified new processes to ensure all revenue is recognized in the correct reporting period. Name(s) of the contact person(s) responsible for corrective action: Deedra Sagerty Planned completion date for corrective action plan: December 31, 2023
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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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