EIN: 456000088
UEI: SVAGEDNRLWT8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2023. 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, 2024 (801 days ago).
What is a management decision? →Department of Education Impact Aid CFDA #84.041 2020 Award Year Reporting Material Weakness in Internal Controls over Compliance Criteria – Application for Impact Aid – Section 7003 (OMB No. 1810‐0687) – Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Condition – In our testing of the 2020 Impact Aid application, information on construction expenditures were not accurately submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements for information on construction expenditures in the Impact Aid application and controls were not adequately designed. Effect – Failure to properly complete the Impact Aid application for construction expenditures may result in noncompliance with the provisions of applicable requirements of federal programs. Questioned Costs – None reported Context/Sampling – One out of one application was selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – Management should implement written policy procedures to ensure they are properly completing the Impact Aid application for each line item in the application. Views of Responsible Officials – There is no disagreement with the finding. Management has implemented corrective action for reporting in fiscal year 2023.
Show full finding ▾Hide full finding ▴Department of Education Impact Aid CFDA #84.041 2020 Award Year Reporting Material Weakness in Internal Controls over Compliance Criteria – Application for Impact Aid – Section 7003 (OMB No. 1810‐0687) – Each year an LEA must submit this application, which provides the following information: counts of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Condition – In our testing of the 2020 Impact Aid application, information on construction expenditures were not accurately submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements for information on construction expenditures in the Impact Aid application and controls were not adequately designed. Effect – Failure to properly complete the Impact Aid application for construction expenditures may result in noncompliance with the provisions of applicable requirements of federal programs. Questioned Costs – None reported Context/Sampling – One out of one application was selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – Management should implement written policy procedures to ensure they are properly completing the Impact Aid application for each line item in the application. Views of Responsible Officials – There is no disagreement with the finding. Management has implemented corrective action for reporting in fiscal year 2023.
Reporting Material Weakness in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Impact Aid CFDA #84.041 Finding Summary: In the 2020 Impact Aid application, information on construction expenditures were not accurately submitted. Responsible Individuals: Jean Callahan, Superintendent Corrective Action Plan: The School District has implemented corrective action for reporting in fiscal year 2023. Anticipated Completion Date: 2023
Department of Education Impact Aid CFDA #84.041 2020 Award Year Special Tests and Provisions Material Weakness in Internal Controls over Compliance Criteria – Wage Rate Requirements – Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition – In our testing of the 2020 Section 7007 construction expenditures, information was not obtained to support wage rate requirements for construction expenditures. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements for information on construction expenditures related to wage rate requirements and controls were not adequately designed. Effect – Failure to properly adhere to wage rate requirements for construction expenditures may result in noncompliance with the provisions of applicable requirements of federal programs. Questioned Costs – None reported Context/Sampling – Three out of six construction expenditures in 2020 were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – Management should implement written policy procedures to ensure they are properly adhering to wage rate requirements for construction expenditures for Impact Aid. Views of Responsible Officials – There is no disagreement with the finding. Management has implemented corrective action for wage rate requirements in fiscal year 2024.
Show full finding ▾Hide full finding ▴Department of Education Impact Aid CFDA #84.041 2020 Award Year Special Tests and Provisions Material Weakness in Internal Controls over Compliance Criteria – Wage Rate Requirements – Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition – In our testing of the 2020 Section 7007 construction expenditures, information was not obtained to support wage rate requirements for construction expenditures. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements for information on construction expenditures related to wage rate requirements and controls were not adequately designed. Effect – Failure to properly adhere to wage rate requirements for construction expenditures may result in noncompliance with the provisions of applicable requirements of federal programs. Questioned Costs – None reported Context/Sampling – Three out of six construction expenditures in 2020 were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – Management should implement written policy procedures to ensure they are properly adhering to wage rate requirements for construction expenditures for Impact Aid. Views of Responsible Officials – There is no disagreement with the finding. Management has implemented corrective action for wage rate requirements in fiscal year 2024.
Special Tests and Provisions Material Weakness in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Impact Aid CFDA #84.041 Finding Summary: In 2020, information was not obtained to support wage rate requirements for construction expenditures in accordance with Section 7007. Responsible Individuals: Jean Callahan, Superintendent Corrective Action Plan: The School District has implemented corrective action for reporting in fiscal year 2024. Anticipated Completion Date: 2024
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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