EIN: 446005657
UEI: Z57KBM64N2C5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 18, 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 18, 2022, which was (1494 days ago).
What is a management decision? →MATERIAL WEAKNESS 2021-002 Monitoring over Federal Reporting of ESSER Fund Program Condition: The total amount originally reported on the Schedule of Expenditures of Federal Awards for the COVID-19: Elementary and Secondary School Emergency Relief Fund Program contained errors that did not match back to the final expenditure report previously reported to Missouri Department of Elementary and Secondary Education. Therefore, monitoring of the reporting for this program was ineffective. Criteria: Federal programs should be carefully monitored for proper tracking of expenses, accuracy of totals, and compliance with reporting requirements. Effect: Risk is present that errors, irregularities, or non-allowable transactions could be reported on the Schedule of Expenditures of Federal Awards and not be detected by the District in a timely manner. Recommendation: We recommend that the District update its monitoring process over Federal programs to include thorough review of all transactions obligated to Federal awards. Management Response: The District has corrected the 2020-2021 SEFA totals and will update its Federal program monitoring process to prevent and detect misstatements on the SEFA or misuse of Federal funds.
2021-002 Monitoring over Federal Awards and Expenditures-ESSER fund program ? The District has corrected the reporting error for the ESSER fund program and is increasing its monitoring responsibilities to meet the needs of federal programs in the future.
SIGNIFICANT DEFICIENCY 2021-003 Identification of Pass-through Entities Condition: The District failed to initially recognize the State of Missouri as being a pass-through entity of Federal awards for the food service program, the Coronavirus Relief Fund, or the Child Care Development Fund, and the County of Daviess as being a pass-through entity of Federal awards for the CARES funds. Criteria: The District should review all grant funds being received or expended to determine how to properly code so that State and Federal grant expenditures are recorded accurately in their system and on the schedule of expenditures of federal awards. Effect: Risk is present that Federal grant expenditures could be incorrectly coded, and therefore, not included on the schedule of expenditures of Federal awards. Recommendation: We recommend that the District update its process for preparing the schedule of expenditures of Federal awards to include determining which grants are received from pass-though entities. Management Response: The District has corrected the SEFA totals for 2020-2021 to include the pass-through entities previously not included, and will correct its review process going forward.
2021-003 Identification of pass-through entities ? The District has corrected the SEFA totals for 2020-2021 to include pass-through entities previously not included, and will correct its review process going forward.
SIGNIFICANT DEFICIENCY 2021-004 Missing Assistance Listing Numbers Condition: The District did not originally include Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards. 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.
2021-004 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.
SIGNIFICANT DEFICIENCY 2021-005 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.
2021-005 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.
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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