EIN: 460275071
UEI: PE48QQL3LNT8
Audited by: Eide Bailly LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 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 November 27, 2026 (75 days from today).
What is a management decision? →Indirect costs charged to the federal award did not agree to the underlying direct costs for the award for the fiscal year ended June 30, 2025. Cause: The Organization drew down indirect costs during the year ended June 30, 2025 for the period September 1, 2021 to June 30, 2025. Effect: Current year amounts drawn for indirect expense category were not correctly charged as to amount and period. Questioned Costs: Indirect costs drawn for the fiscal year ending June 30, 2025 for which compliance with the federal award could not be determined were $58,531. Context: There was one draw for indirect costs of $88,074 during the fiscal year ended June 30, 2025. Indirect costs relating to the underlying direct expenses for the fiscal year ending June 30, 2025 were $29,543. There were $58,531 of indirect costs drawn for which a determination was unable to be made as to compliance with the federal award. Recommendation: We recommend management continue to review procedures over the allocation of indirect costs and ensure indirect costs are being calculated on the underlying direct costs incurred in the year under audit. Views of Responsible Officials: Management is in agreement.
Show full finding ▾Hide full finding ▴Department of Education Federal Financial Assistance Listing # 84.365C, English Language Acquisition, Language Enhancement, and Academic Achievement Program for Limited English Proficient Children, 9/1/2023 – 8/31/2024 and 9/1/2024 – 8/31/2025 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Organization is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E – Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: Indirect costs charged to the federal award did not agree to the underlying direct costs for the award for the fiscal year ended June 30, 2025. Cause: The Organization drew down indirect costs during the year ended June 30, 2025 for the period September 1, 2021 to June 30, 2025. Effect: Current year amounts drawn for indirect expense category were not correctly charged as to amount and period. Questioned Costs: Indirect costs drawn for the fiscal year ending June 30, 2025 for which compliance with the federal award could not be determined were $58,531. Context: There was one draw for indirect costs of $88,074 during the fiscal year ended June 30, 2025. Indirect costs relating to the underlying direct expenses for the fiscal year ending June 30, 2025 were $29,543. There were $58,531 of indirect costs drawn for which a determination was unable to be made as to compliance with the federal award. Recommendation: We recommend management continue to review procedures over the allocation of indirect costs and ensure indirect costs are being calculated on the underlying direct costs incurred in the year under audit. Views of Responsible Officials: Management is in agreement.
Federal Agency name: Department of Education Assistance Listing Number: 84.365C Program Name: English Language Acquisition, Language Enhancement, and Academic Achievement Program for Limited English Proficient Children Finding Summary: Indirect costs charged to the federal award did not agree to the underlying direct costs for the award for the fiscal year ended June 30, 2025. Corrective Action Plan: Approved indirect costs on federal grants will be drawn down in the same fiscal year that the direct costs were incurred. If the draw down is not completed by the end of the fiscal year, a receivable will be recorded in the financial statements. Responsible Individuals: Andrea Eagle Bull, VP for Finance and John Hussman, Grants Manager Anticipated Completion Date: July 2026
FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on February 28, 2021 — management decision was due August 28, 2021.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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