EIN: 476005727
UEI: K2BCLN7USJP6
Audited by: Forward CPA LLC
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 23, 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 September 23, 2026 (17 days from today).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
The Impact Aid application incorrectly included 2 children who were not actively enrolled as of the survey date and also incorrectly reported one child twice. The three children incorrectly included children did not have disabilities, but were included in the total children residing on Indian Lands. For total children residing on land, the application reported a count of 461 count, but should be 458 per our audited enrollment data. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid detected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.
Show full finding ▾Hide full finding ▴Condition: The Impact Aid application incorrectly included 2 children who were not actively enrolled as of the survey date and also incorrectly reported one child twice. The three children incorrectly included children did not have disabilities, but were included in the total children residing on Indian Lands. For total children residing on land, the application reported a count of 461 count, but should be 458 per our audited enrollment data. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid detected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.
When creating the census for the Impact Aid application, we reviewed the enrollment records, but incorrectly manually added children who were not enrolled as of the survey date and inadvertently listed a child twice. We will add additional procedures to review the list of children to ensure it is accurate prior to submitting the application.
The District did not monitor completeness of weekly certified payroll submission for federally funded construction contracts. Criteria: Construction projects paid with Education Stabilization Funds are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The contractor did not provide a current subcontractor list to the District noting who would subject to certified weekly payroll and did not provide weekly reports to the District indicating which subcontractors were onsite. The District did receive the contractor’s certified weekly payrolls, but did not receive any for the subcontractors until we requested them during our audit procedures. Effect: It is possible that not all contractors required to certify weekly payroll submitted their wage rate certifications. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.
Show full finding ▾Hide full finding ▴Condition: The District did not monitor completeness of weekly certified payroll submission for federally funded construction contracts. Criteria: Construction projects paid with Education Stabilization Funds are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The contractor did not provide a current subcontractor list to the District noting who would subject to certified weekly payroll and did not provide weekly reports to the District indicating which subcontractors were onsite. The District did receive the contractor’s certified weekly payrolls, but did not receive any for the subcontractors until we requested them during our audit procedures. Effect: It is possible that not all contractors required to certify weekly payroll submitted their wage rate certifications. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.
The District has received the subcontractor list and is gathering the certified payroll certifications for the subcontractors onsite. We will work with the general contractor to ensure the documents we have are complete. We will monitor that these controls are taking place as planned.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
On the application, one child was incorrectly included in the count for Children Without Disabilities Who Reside on Federal Land. The child does not reside on federal land and does not have a parent who is employed on federal property therefore should have been included in the count for non-federally connected students as part of total membership. Criteria: Annually, the District must submit an application providing counts of federally connected children in various categories. Cause: Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible due to one additional child incorrectly included in the count for federally connected children in general. Recommendation: The District should add a formula to the source census file to compare the number of children for each category to the application.
Show full finding ▾Hide full finding ▴Condition: On the application, one child was incorrectly included in the count for Children Without Disabilities Who Reside on Federal Land. The child does not reside on federal land and does not have a parent who is employed on federal property therefore should have been included in the count for non-federally connected students as part of total membership. Criteria: Annually, the District must submit an application providing counts of federally connected children in various categories. Cause: Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible due to one additional child incorrectly included in the count for federally connected children in general. Recommendation: The District should add a formula to the source census file to compare the number of children for each category to the application.
Views of Responsible Officials and Planned Corrective Action: The District will add a formula to the source census file to ensure the children count of each category agrees to the application.
FAC accepted this audit on November 10, 2021 — management decision was due May 10, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
The District did not monitor completeness of weekly certified payroll submissions for federally funded construction contracts. Criteria: Construction projects paid with Impact Aid Basic Support Payments under Section 7003(b) that have been assigned to the Special Building Fund are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The District did not receive all required certified payroll reports for subcontractors that were onsite. Effect: It is possible that not all subcontractors met the wage rate requirements. Context: For the weekly payroll reports selected for testing, there were thirty-five subcontractors subject to submitting certified payroll reports. Three of the thirty-five certified payroll reports were not submitted to the District for monitoring. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.
Show full finding ▾Hide full finding ▴Condition: The District did not monitor completeness of weekly certified payroll submissions for federally funded construction contracts. Criteria: Construction projects paid with Impact Aid Basic Support Payments under Section 7003(b) that have been assigned to the Special Building Fund are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The District did not receive all required certified payroll reports for subcontractors that were onsite. Effect: It is possible that not all subcontractors met the wage rate requirements. Context: For the weekly payroll reports selected for testing, there were thirty-five subcontractors subject to submitting certified payroll reports. Three of the thirty-five certified payroll reports were not submitted to the District for monitoring. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.
Views of Responsible Officials and Planned Corrective Action: The District will assign personnel to monitor certified payroll reports and their completeness compared to weekly payroll reports.
The District inadvertently reported the wrong number of children with disabilities living on Indian land on their Impact Aid application. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application. Cause: In the first year of the new application process, the District did not seek additional guidance prior to submitting their application and inadvertently reported the incorrect number of children with disabilities living on Indian land. Effect: It is possible that the District would have received additional funding based on reporting on their application the incorrect count of children with disabilities living on Indian land. Context: Due to a new application process, the District inadvertently entered 179 (the number of children living on taxable land) instead of 119 for children with disabilities living on Indian land, causing the number of federally connected children to be overstated by 63 children. Recommendation: The District should enhance control procedures to monitor the application process to ensure correct information is being reported.
Show full finding ▾Hide full finding ▴Condition: The District inadvertently reported the wrong number of children with disabilities living on Indian land on their Impact Aid application. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application. Cause: In the first year of the new application process, the District did not seek additional guidance prior to submitting their application and inadvertently reported the incorrect number of children with disabilities living on Indian land. Effect: It is possible that the District would have received additional funding based on reporting on their application the incorrect count of children with disabilities living on Indian land. Context: Due to a new application process, the District inadvertently entered 179 (the number of children living on taxable land) instead of 119 for children with disabilities living on Indian land, causing the number of federally connected children to be overstated by 63 children. Recommendation: The District should enhance control procedures to monitor the application process to ensure correct information is being reported.
Views of Responsible Officials and Planned Corrective Action: The District contacted the U.S. Department of Education and made the necessary correction on their application. No funding had been received yet based on the incorrect information on the original application. The District has enhanced their knowledge of the new application process and will assign personnel to monitor the application process to ensure correct information is being reported.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
GSA_MIGRATION
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2017-004
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
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2016-003
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2016-004
FAC accepted this audit on November 20, 2016 — management decision was due May 20, 2017.
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2015-003
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2015-004
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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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