EIN: 436017586
UEI: ZA8JNDX6KFN1
Audited by: John W Gillum CPA LLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 16, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
During our audit we found the District is not keeping records to specifically track property and equipment acquired with Federal awards, nor is an inventory performed as required. Statement of Cause: The absence of internal controls over equipment and real property management led to the noncompliance with Federal regulations. Statement of Effect: Equipment purchases with Federal funds may be misallocated or disposed of improperly. Questioned Costs: No questioned costs were identified. Perspective Information: This appears to be a systemic problem as it was found no inventory has ever been kept for equipment purchased with Federal funds and therefore no physical inventory has been performed. Identification of Repeat Findings: Not a repeat finding. Recommendation: We recommend the District create an inventory listing of all equipment purchased with Federal funds. The District should create policies and procedures and ensure internal controls are in place to update the listing accurately and timely. Additionally, internal controls should be developed to safeguard the equipment and perform a physical inventory at least once every two years. Views of Responsible Officials: Dr. Ryan Bergeson will execute the following plan by February 3, 2023. Staff and Program Directors will be provided the Board Administrative Procedures DID-AP (1): Inventory Management and be required to follow the procedure as stated. All future federal equipment and supplies will be tagged with an identification number immediately after it is acquired by the Federal Program Director, Special Education Director, Administrator or Staff member receiving the grant so that it can be easily tracked. Along with the end of the year required inventory list from each teacher/director, they will need to provide a separate list of all current inventory purchased with federal funds. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-003 Federal Agency: U.S. Department of Education Passthrough Entity: Missouri Department of Elementary and Secondary Education Assistance Listing Number and Federal Program: 84.425D Elementary and Secondary School Emergency Relief Federal Award Identification Number: S425D210021 Compliance Requirement: F. Equipment and Real Property Management Criteria: 2 CFR section 200.313(d) states ?(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. Statement of Condition: During our audit we found the District is not keeping records to specifically track property and equipment acquired with Federal awards, nor is an inventory performed as required. Statement of Cause: The absence of internal controls over equipment and real property management led to the noncompliance with Federal regulations. Statement of Effect: Equipment purchases with Federal funds may be misallocated or disposed of improperly. Questioned Costs: No questioned costs were identified. Perspective Information: This appears to be a systemic problem as it was found no inventory has ever been kept for equipment purchased with Federal funds and therefore no physical inventory has been performed. Identification of Repeat Findings: Not a repeat finding. Recommendation: We recommend the District create an inventory listing of all equipment purchased with Federal funds. The District should create policies and procedures and ensure internal controls are in place to update the listing accurately and timely. Additionally, internal controls should be developed to safeguard the equipment and perform a physical inventory at least once every two years. Views of Responsible Officials: Dr. Ryan Bergeson will execute the following plan by February 3, 2023. Staff and Program Directors will be provided the Board Administrative Procedures DID-AP (1): Inventory Management and be required to follow the procedure as stated. All future federal equipment and supplies will be tagged with an identification number immediately after it is acquired by the Federal Program Director, Special Education Director, Administrator or Staff member receiving the grant so that it can be easily tracked. Along with the end of the year required inventory list from each teacher/director, they will need to provide a separate list of all current inventory purchased with federal funds. See corrective action plan.
RESPONSE: Dr. Ryan Bergeson will execute the following plan by February 3, 2023 . ? Staff and Program Directors will be provided the Board Administrative Procedure DID-AP (1): Inventory Management and be required to follow the procedure as stated. ? All future federal equipment and supplies will be tagged with an identification number immediately after it is acquired by the Federal Program Director, Special Education Director, Administrator or Staff member receiving the grant so that it can be easily tracked. ? Along with the end of the year required inventory list from each teacher/director, they will need to provide a separate list of all current inventory purchased with federal funds. Documentation will include: 1. A description of the equipment. 2. The serial or other identification number. 3. The funding source, including the federal award identification number when applicable. 4. The name and the title holder, when applicable. 5. The acquisition date. 6. The original cost of the equipment. 7. The location, use and condition of the equipment.
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
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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