EIN: 456000306
UEI: CG2QDY4L19F3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 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 July 30, 2025 (389 days ago).
What is a management decision? →During our testing of cash management procedures, it was noted that the first draw down request was for an amount greater than the amount of expenditures that had been incurred as of the draw down date. The entire amount of requested funds was paid to the District. Cause: Lack of internal controls over the draw down process. Effect: The District received federal funds in excess of what is allowed under the program. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendations: We recommend the District review their procedures over draw requests to ensure that the appropriate funds are being requested. Views of Responsible Officials and Planned Corrective Actions: Management recognizes the deficiency and plans to implement the auditor's recommendation.The District has returned all overdrawn funds to the Federal agency.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Justice AL #16.710. Federal Award Year: 2024. Criteria: When non-federal entities are funded under the reimbursement method, expenditures need to be incurred prior to the date of the reimbursement request (2 CFR section 200.305(b)(3)). Condition: During our testing of cash management procedures, it was noted that the first draw down request was for an amount greater than the amount of expenditures that had been incurred as of the draw down date. The entire amount of requested funds was paid to the District. Cause: Lack of internal controls over the draw down process. Effect: The District received federal funds in excess of what is allowed under the program. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendations: We recommend the District review their procedures over draw requests to ensure that the appropriate funds are being requested. Views of Responsible Officials and Planned Corrective Actions: Management recognizes the deficiency and plans to implement the auditor's recommendation.The District has returned all overdrawn funds to the Federal agency.
Contact Person: Pam Utt, Business Manager. Corrective Action Plan: Management recognizes the deficiency and plans to review the control process for how the District performs the drawdown. Management attributes the occurrence of the deficiency to unfamiliarity with the reporting mechanisms of the grant, which was new to the District during the period under audit, and feels confident such instances can be prevented in the future. Planned Completion Date for CAP: June 30, 2025.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
003 ? Reporting Federal Program Child Nutrition Cluster AL #10.555 and #10.559 ? Material Weakness Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements within 9 months of year-end. Condition The District?s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within 9 months of the District?s year-end. Cause The District did not contract for the audit until after the filing deadline. Questioned Costs None Context N/A Effect The District is not in compliance with Uniform Guidance requirements. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District?s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. View of Responsible Officials and Planned Corrective Actions Management recognizes the deficiency and plans to implement the auditor?s recommendation.
Show full finding ▾Hide full finding ▴003 ? Reporting Federal Program Child Nutrition Cluster AL #10.555 and #10.559 ? Material Weakness Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements within 9 months of year-end. Condition The District?s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within 9 months of the District?s year-end. Cause The District did not contract for the audit until after the filing deadline. Questioned Costs None Context N/A Effect The District is not in compliance with Uniform Guidance requirements. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District?s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. View of Responsible Officials and Planned Corrective Actions Management recognizes the deficiency and plans to implement the auditor?s recommendation.
2021-003 Contact Person Pam Utt, Business Manager Corrective Action Plan The District plans to implement the auditor?s recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2021.
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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