EIN: 476001263
UEI: VJ68JNLNMP43
Audited by: CASEY PETERSON LTD
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 December 22, 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 June 22, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on December 9, 2022 — management decision was due June 9, 2023.
The District?s internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSER II). The District lacked proper documentation for Davis Bacon Act monitoring on construction projects of the Elementary and Secondary School Emergency Relief Funds. Criteria: The District should monitor the requirements of the Davis Bacon Act, when applicable, and obtain proper documentation for construction projects required for the expenditures of federal awards. Effect of the Condition: The District is not in compliance with the requirements of the Davis Bacon Act and lacked proper documentation for construction projects required for the expenditures of federal awards. Cause of the Condition: The District did not realize that federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSER II) were subject to the Davis Bacon Act. Recommendation: The District should obtain the proper documentation for the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation supporting the expenditure. Auditee Response: The District will obtain the documentation supporting the prevailing wage requirements under the Davis Bacon Act and will obtain the proper documentation to support the expenditures of federal awards.
Show full finding ▾Hide full finding ▴Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards Condition: The District?s internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSER II). The District lacked proper documentation for Davis Bacon Act monitoring on construction projects of the Elementary and Secondary School Emergency Relief Funds. Criteria: The District should monitor the requirements of the Davis Bacon Act, when applicable, and obtain proper documentation for construction projects required for the expenditures of federal awards. Effect of the Condition: The District is not in compliance with the requirements of the Davis Bacon Act and lacked proper documentation for construction projects required for the expenditures of federal awards. Cause of the Condition: The District did not realize that federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSER II) were subject to the Davis Bacon Act. Recommendation: The District should obtain the proper documentation for the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation supporting the expenditure. Auditee Response: The District will obtain the documentation supporting the prevailing wage requirements under the Davis Bacon Act and will obtain the proper documentation to support the expenditures of federal awards.
Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSERII). The District will obtain the documentation to support the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation to support the expenditure of federal awards.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA).Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for preparation of the schedule of expenditures of Federal Awards.Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency.Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures.Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures.Auditee Response: Management will complete the SEFA annually in future years.
Show full finding ▾Hide full finding ▴Condition: The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA).Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for preparation of the schedule of expenditures of Federal Awards.Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency.Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures.Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures.Auditee Response: Management will complete the SEFA annually in future years.
Management will complete the SEFA annually in future years.
2020-006
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for preparation of the schedule of expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures. Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures.
Show full finding ▾Hide full finding ▴Condition: The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for preparation of the schedule of expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures. Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures.
Management will complete the SEFA annually in future years.
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for the preparation of the schedule of expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures. Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Show full finding ▾Hide full finding ▴Condition: The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2 CFR section 200.510(b) of the Uniform Guidance requires minimum data elements for the preparation of the schedule of expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately, and relies on this information for tracking federal revenue and expenditures. Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Management will complete the SEFA annually in future years.
2018-003
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
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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