EIN: 480724503
UEI: C8JBEETPNYC6
Audited by: JARRED, GILMORE & PHILLIPS, PA
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 27, 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 27, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
During our testing of the District, we noted that three (3) of the nine (9) Title I teachers did not have a signed certification of time on file to support payroll costs charges to the Federal program. Cause: The District did not have proper procedures in place regarding proper documentation of performance within the grant by the employee. Effect or Potential Effect: The breakdown of internal controls in the area could adversely affect the recording, processing and reporting of financial data. Questioned Costs: None Context: Disbursements were made by the District without proper documentation of participation in the grant by the employee. Repeat Finding: No Recommendation: Policies and procedures should be implemented to either obtain the certification of time or have the employee complete a personal activity report (PAR). Views of responsible officials and planned corrective action: Management is in agreement and will implement a Corrective Action Plan, see pages 61-62 of the current year audit.
Show full finding ▾Hide full finding ▴Finding: 2023-002 – Allowable Costs Information of Federal Program: Title I Grant to Local Educational Agencies – CFDA No. 84.010A Criteria: 2 CFR Part 200 requires the District to have the following internal controls in place in order to determine allowability under federal awards; 1) Be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. 2) Conform to any limitations or exclusions set forth in 2 CFR Part 200, Subpart E or in the federal award as to types or amount of cost items. 3) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-federal entity. 4) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the federal award as an indirect cost. Condition: During our testing of the District, we noted that three (3) of the nine (9) Title I teachers did not have a signed certification of time on file to support payroll costs charges to the Federal program. Cause: The District did not have proper procedures in place regarding proper documentation of performance within the grant by the employee. Effect or Potential Effect: The breakdown of internal controls in the area could adversely affect the recording, processing and reporting of financial data. Questioned Costs: None Context: Disbursements were made by the District without proper documentation of participation in the grant by the employee. Repeat Finding: No Recommendation: Policies and procedures should be implemented to either obtain the certification of time or have the employee complete a personal activity report (PAR). Views of responsible officials and planned corrective action: Management is in agreement and will implement a Corrective Action Plan, see pages 61-62 of the current year audit.
We are in agreement and have educated staff by reviewing the “Time and Effort” information provided by KSDE along with the “Time and Effort Clarification Enclosure C”. The Executive Director of Teaching & Learning will review the positions being paid from federal funds to determine if the position is considered a “single cost objective”. Once this is determined, the business office (or assigned staff) will move forward with collecting the Certification of Time or Personnel Activity Report (PAR). These forms will be available to the auditor during the annual fiscal audit.
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 12, 2018 — management decision was due July 12, 2018.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
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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