EIN: 480697985
UEI: ZUNCECLQ1UD9
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2023. 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 19, 2024 (796 days ago).
What is a management decision? →Federal program Education Stabilization Fund – 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Context Of the $4,391 reported as payroll expenses within the Special Education II category, $1,090 could not be identified and matched to specific expense transactions. Cause Recordkeeping was not sufficient to allow for the identification of associated transactions. Effect The $1,090 in expenses could not be tested for compliance with federal requirements. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal program Education Stabilization Fund – 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Context Of the $4,391 reported as payroll expenses within the Special Education II category, $1,090 could not be identified and matched to specific expense transactions. Cause Recordkeeping was not sufficient to allow for the identification of associated transactions. Effect The $1,090 in expenses could not be tested for compliance with federal requirements. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Views of responsible officials See Corrective Action Plan.
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Comments on the Finding Recommendation In comparison with other federal programs that the District typically has activity for, the ESSER reporting was particularly challenging. After the last of the ESSER funding is spent and reported, the District does not anticipate this to be a problem in the future. Action Taken Moving forward, the District will watch amounts more closely, and a reconciliation of ESSER accounts will be completed for each reporting period.
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