EIN: 446001375
UEI: JLLUVAFXC662
Audited by: Clevenger & Associates, CPA, PC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 9, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
Title I expenditures were not being reported accurately in the Schedule of Expenditures of Federal Awards. Also, monitoring over Title I expenditures and their presentation in the Statement of Expenditures of Federal Awards was not effective. Criteria: Each type of Federal grant funds should be allocated to expenses and tracked separately in the system so that the expenses are distinguishable from other expenses and can be tested for compliance with the grant documents and reported correctly by program and assitance listing in the SEFA. Effect: Risk is present that non-allowable costs could end up being reported as allowable costs for grants and not be detected or reported correctly in the financial statements and schedule of expenditures of federal awards. Recommendation: We recommend that increased monitoring over federal awards funds be implemented and that expenses be checked for compliance and proper reporting in the schedule of expenditures of federal awards. Management Response: The District has corrected the reporting error for Title I and is increasing its monitoring responsibilities to meet the needs of federal programs in the future.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS 2021-002 Monitoring over Federal Awards and Expenditures-Title I Condition: Title I expenditures were not being reported accurately in the Schedule of Expenditures of Federal Awards. Also, monitoring over Title I expenditures and their presentation in the Statement of Expenditures of Federal Awards was not effective. Criteria: Each type of Federal grant funds should be allocated to expenses and tracked separately in the system so that the expenses are distinguishable from other expenses and can be tested for compliance with the grant documents and reported correctly by program and assitance listing in the SEFA. Effect: Risk is present that non-allowable costs could end up being reported as allowable costs for grants and not be detected or reported correctly in the financial statements and schedule of expenditures of federal awards. Recommendation: We recommend that increased monitoring over federal awards funds be implemented and that expenses be checked for compliance and proper reporting in the schedule of expenditures of federal awards. Management Response: The District has corrected the reporting error for Title I and is increasing its monitoring responsibilities to meet the needs of federal programs in the future.
2021-002 Monitoring over Federal Awards and Expenditures-Title I ? The District has corrected the reporting error for Title I and is increasing its monitoring responsibilities to meet the needs of federal programs in the future.
The District did not originally include Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards for the ESSER, CARES, ACCESS, or GEER grants. Criteria: All Federal awards should be labeled on the Schedule of Expenditures of Federal Awards with the correct Assistance Listing Numbers for proper identification. Effect: Risk is present Federal grant awards could be misidentified due to a missing assistance listing number. Recommendation: We recommend that research be completed to identify each Assistance Listing Number for all grant awards reported on the Schedule of Expenditures of Federal Awards. Management Response: The District has corrected the SEFA for 2020-2021 to include the assistance listing numbers previously not included, and will include them going forward.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY 2021-003 Missing Assistance Listing Numbers Condition: The District did not originally include Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards for the ESSER, CARES, ACCESS, or GEER grants. Criteria: All Federal awards should be labeled on the Schedule of Expenditures of Federal Awards with the correct Assistance Listing Numbers for proper identification. Effect: Risk is present Federal grant awards could be misidentified due to a missing assistance listing number. Recommendation: We recommend that research be completed to identify each Assistance Listing Number for all grant awards reported on the Schedule of Expenditures of Federal Awards. Management Response: The District has corrected the SEFA for 2020-2021 to include the assistance listing numbers previously not included, and will include them going forward.
2021-003 Missing Assistance Listing Numbers ? The District has corrected the SEFA for 2020-2021 to include the assistance listing numbers previously not included, and will include them in the SEFA going forward.
Totals initially provided as expenditures on the schedule of expenditures of Federal awards were not reconciled to the grants shows on the Annual Secretary of the Board Report which tie to the financial statements. Criteria: All supplementary information should be able to be reconciled to the basic financial statements. Effect: Risk is present that errors or irregularities in amounts on the SEFA could not be prevented or detected in a timely manner and corrected before submission of the SEFA with the annual report. Recommendation: We recommend that totals coded as Federal expenditures be analyzed and compared to the financial statement totals for accuracy and reasonableness. Management Response: The District corrected the totals for the 2020-2021 SEFA, and now better understands the Single Audit process, and will carefully review Federal expenditures going forward.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY 2021-004 Reconciliation of SEFA to underlying Financial Statements Condition: Totals initially provided as expenditures on the schedule of expenditures of Federal awards were not reconciled to the grants shows on the Annual Secretary of the Board Report which tie to the financial statements. Criteria: All supplementary information should be able to be reconciled to the basic financial statements. Effect: Risk is present that errors or irregularities in amounts on the SEFA could not be prevented or detected in a timely manner and corrected before submission of the SEFA with the annual report. Recommendation: We recommend that totals coded as Federal expenditures be analyzed and compared to the financial statement totals for accuracy and reasonableness. Management Response: The District corrected the totals for the 2020-2021 SEFA, and now better understands the Single Audit process, and will carefully review Federal expenditures going forward.
2021-004 Reconciliation of SEFA to Underlying Financial Statements ? The District corrected the totals for the 2020-2021 SEFA, and now better understands the Single Audit process, and will carefully review Federal expenditures going forward.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on October 1, 2017 — management decision was due April 1, 2018.
FAC accepted this audit on November 10, 2016 — management decision was due May 10, 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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