EIN: 480722040
UEI: DYR3CWGZQN25
Audited by: BFR CPA, LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 22, 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 December 22, 2026 (115 days from today).
What is a management decision? →Management did not complete monthly bank reconciliations for the District's operating accounts from March 2025 through June 2025 in a timely manner. Criteria: Effective internal controls require that bank reconciliations be prepared and reviewed monthly to ensure cash balances are accurate and that errors or irregularities are identified and corrected promptly. Cause: Due to inadequate oversight and monitoring of the District's cash reconciliation process, monthly reconciliations were not completed. Effect: As a result, significant discrepancies were not identified and corrected on a timely basis, requiring multiple audit adjustments to accurately state the District's financial records and year-end balances. Auditor’s Recommendation: We recommend that management implement procedures to ensure that all bank accounts are reconciled on a monthly basis and that reconciliations are completed and reviewed in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2025-001 - Title I Grants to Local Educational Agencies – Assistance Listing Number 84.010 Condition: Management did not complete monthly bank reconciliations for the District's operating accounts from March 2025 through June 2025 in a timely manner. Criteria: Effective internal controls require that bank reconciliations be prepared and reviewed monthly to ensure cash balances are accurate and that errors or irregularities are identified and corrected promptly. Cause: Due to inadequate oversight and monitoring of the District's cash reconciliation process, monthly reconciliations were not completed. Effect: As a result, significant discrepancies were not identified and corrected on a timely basis, requiring multiple audit adjustments to accurately state the District's financial records and year-end balances. Auditor’s Recommendation: We recommend that management implement procedures to ensure that all bank accounts are reconciled on a monthly basis and that reconciliations are completed and reviewed in a timely manner.
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all balance sheet accounts are reviewed and reconciled monthly. Management will also perform periodic reviews of the general ledger throughout the year to identify and correct discrepancies before year-end. In addition, the District will provide additional training to accounting personnel regarding month-end closing procedures and financial reporting requirements.
Management did not complete monthly bank reconciliations for the District's operating accounts from March 2025 through June 2025 in a timely manner. Criteria: Effective internal controls require that bank reconciliations be prepared and reviewed monthly to ensure cash balances are accurate and that errors or irregularities are identified and corrected promptly. Cause: Due to inadequate oversight and monitoring of the District's cash reconciliation process, monthly reconciliations were not completed. Effect: As a result, significant discrepancies were not identified and corrected on a timely basis, requiring multiple audit adjustments to accurately state the District's financial records and year-end balances. Auditor’s Recommendation: We recommend that management implement procedures to ensure that all bank accounts are reconciled on a monthly basis and that reconciliations are completed and reviewed in a timely manner.
Show full finding ▾Hide full finding ▴Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Finding 2025-002 - Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Condition: Management did not complete monthly bank reconciliations for the District's operating accounts from March 2025 through June 2025 in a timely manner. Criteria: Effective internal controls require that bank reconciliations be prepared and reviewed monthly to ensure cash balances are accurate and that errors or irregularities are identified and corrected promptly. Cause: Due to inadequate oversight and monitoring of the District's cash reconciliation process, monthly reconciliations were not completed. Effect: As a result, significant discrepancies were not identified and corrected on a timely basis, requiring multiple audit adjustments to accurately state the District's financial records and year-end balances. Auditor’s Recommendation: We recommend that management implement procedures to ensure that all bank accounts are reconciled on a monthly basis and that reconciliations are completed and reviewed in a timely manner.
Management recognized the importance of timely bank reconciliations and accurate financial reporting. The District has implemented procedures requiring all bank reconciliations to be completed and reviewed within 30 days of month-end. A reconciliation checklist has been established to ensure all balance sheet accounts are reviewed and reconciled monthly. Management will also perform periodic reviews of the general ledger throughout the year to identify and correct discrepancies before year-end. In addition, the District will provide additional training to accounting personnel regarding month-end closing procedures and financial reporting requirements.
FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
