EIN: 526000911
UEI: XPERF2L8GBM5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 26, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: Not Provided Pass-Through Agency: Maryland State Department of Education Pass-Through Number: Not Available Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Control: According to the Carroll County Board of Education's procurement policy, any contract valued at over $25,000 must obtain board approval. This ensures compliance with internal controls and procurement regulations as specified in their policy manual and 2 CFR section 200.303(a), which requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition/Context: For one of seven vendors selected for testing, the Carroll County Board of Education failed to obtain board approval for a contract valued at over $25,000, as required by their procurement policy. Questioned Costs: None Noted. Cause: The Board did not adhere to its established procedures for obtaining necessary approvals for this contract exceeding $25,000 because the initial purchase was intended to be below the approval threshold. However, the total value of the contract was not fully considered. Effect: Failure to comply with the board approval requirement may result in unauthorized procurement activities and potential mismanagement of federal funds. Repeat Finding: No Recommendation: We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Views of responsible officials: There is no disagreement with the finding.
Finding Number: 2024-001 Prior Year Finding: No Federal Agency: US Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: N/A (7/01/23 – 6/30/24) Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation We recommend that the Carroll County Board of Education enhance its internal control procedures to ensure adherence to its procurement policy. This includes establishing a clear and consistently enforced process whereby all contracts over $25,000 are submitted for board approval prior to execution. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Food Services will review annual contracts in July to determine if the total contract value of any new contracts exceeds $25,000. Such contracts will be monitored and submitted to the BOE for approval as required. Name(s) of the contact person(s) responsible for corrective action: Karen Sarno, Supervisor of Food Services Planned completion date for corrective action plan: For immediate implementation and ongoing.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
The Board used budgetary expenditures in determining the amount of indirect costs charged to the grant, which resulted in the indirect costs exceeding the negotiated indirect cost rate provided by the Maryland State Department of Education as of June 30, 2019. Questioned costs: $946 Context: The Board overcharged the grant by a total of $946 as of June 30, 2019. Cause: The Board used budgetary expenditures in order to determine the amount of indirect costs charged to the grant in lieu of expenditures under the modified accrual basis of accounting. Effect: The Board received reimbursement for indirect costs in excess of the negotiated indirect cost rate as of June 30, 2019. Recommendation: We recommend management review their policies and procedures, and make changes where necessary to ensure indirect costs charged to grants do not exceed the applicable negotiated indirect cost rate. Views of responsible officials: The issue revolves around GAAP adjustments not made to the amount of indirect costs included in expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) for the year being reported (to match GAAP adjustments made for direct expenditures). Indirect costs charged to the grant were correct on the budgetary basis and, over the span of years for which the grant is included in the SEFA, correct in total. Management has agreed that in future years a GAAP adjustment for indirect costs will be included in the process of preparing the annual SEFA.
Show full finding ▾Hide full finding ▴2019-001 Federal agency: U. S. Department of Education Federal program title: Comprehensive Literacy Development CFDA Number: 84.371 Pass-Through Agency: Maryland State Department of Education Pass-Through Number(s): 191080-01 Award Period: October 1, 2018 ? June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR, Part 200, ?200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. Condition: The Board used budgetary expenditures in determining the amount of indirect costs charged to the grant, which resulted in the indirect costs exceeding the negotiated indirect cost rate provided by the Maryland State Department of Education as of June 30, 2019. Questioned costs: $946 Context: The Board overcharged the grant by a total of $946 as of June 30, 2019. Cause: The Board used budgetary expenditures in order to determine the amount of indirect costs charged to the grant in lieu of expenditures under the modified accrual basis of accounting. Effect: The Board received reimbursement for indirect costs in excess of the negotiated indirect cost rate as of June 30, 2019. Recommendation: We recommend management review their policies and procedures, and make changes where necessary to ensure indirect costs charged to grants do not exceed the applicable negotiated indirect cost rate. Views of responsible officials: The issue revolves around GAAP adjustments not made to the amount of indirect costs included in expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) for the year being reported (to match GAAP adjustments made for direct expenditures). Indirect costs charged to the grant were correct on the budgetary basis and, over the span of years for which the grant is included in the SEFA, correct in total. Management has agreed that in future years a GAAP adjustment for indirect costs will be included in the process of preparing the annual SEFA.
U.S. DEPARTMENT OF EDUCATION 2019-001 Comprehensive Literacy Development ? CFDA No. 84.371 Recommendation: We recommend management review their policies and procedures, and make changes where necessary to ensure indirect costs charged to grants do not exceed the applicable negotiated indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The issue revolves around GAAP adjustments not made to the amount of indirect costs included in expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) for the year being reported( to match GAAP adjustments made for direct expenditures). Indirect costs charged to the grant were correct on the budgetary basis and, over the span of years for which the grant is included in the SEFA, correct in total. Management has agreed that in future years a GAAP adjustment for indirect costs will be included in the process of preparing the annual SEFA. Name(s) of the contact person(s) responsible for corrective action: Supervisor of Budget & Grants Andrew Sexton. Planned completion date for corrective action plan: For audit periods ending June 30, 2020.
FAC accepted this audit on November 6, 2018 — management decision was due May 6, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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