EIN: 464208467
UEI: LYVZTNSGQ3V7
Audited by: Kay L. Chapman, CPA, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 22, 2024. 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 September 22, 2024 (714 days ago).
What is a management decision? →The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
Show full finding ▾Hide full finding ▴The District did not properly segregate custody, record-keeping and reconciling functions for revenues and expenditures, including those related to federal programs. See 2023-001.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
2022-002
FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.
I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
Show full finding ▾Hide full finding ▴I noted that the same individual performed the following duties: recording and processing of cash receipts, preparing checks and bank reconciliations, preparation of journals and general financial information for ledger posting, and the analysis of financial infom1ation.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
2021-001
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The District did not properly segregated custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.
Show full finding ▾Hide full finding ▴The District did not properly segregated custody, recordkeeping and reconciling functions for revenues and expenditures, including those related to federal programs.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
2020-001
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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