EIN: 556000299
UEI: K2UEJUZH4TN9
Audited by: PERRY & ASSOCIATES CPAS A.C.
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 October 22, 2025. 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 April 22, 2026 (135 days ago).
What is a management decision? →FAC accepted this audit on May 30, 2025 — management decision was due November 30, 2025.
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
FAC accepted this audit on July 20, 2022 — management decision was due January 20, 2023.
Through inquiry with LEA personnel, it was determined that records were not maintained to demonstrate that proper consultation was performed with all private schools eligible to participate in the Title I, Part A and ESSER programs during the 2020-2021 school year. Questioned Costs: N/A Context: Total federal expenditures for Title I were $1,518,464 and for the Elementary and Secondary School Emergency Relief (ESSER) Fund were $1,995,588 for the year ended June 30, 2021. Cause: The condition identified appears to have materialized due to the LEA not maintaining proper records of consultations performed with all private school officials that were eligible to participate in the Title I, Part A and ESSER programs during the 2020-2021 school year. Effect: The LEA was not in compliance with 34 CFR ? 200.63(a) for the Title I, Part A program, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for the ESSER program. Recommendation: It is recommended that the LEA maintain private school correspondence and consultation records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under 34 CFR ? 200.63(a) for the Title I, Part A program, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for the ESSER program. Views of Responsible Officials and Planned Corrective Actions: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
Show full finding ▾Hide full finding ▴2021-002 PARTICIPATION OF PRIVATE SCHOOL CHILDREN Federal Program Information: Federal Agency and Program Name CFDA# U.S. Department of Education Title I 84.010A Grant Award S010A180048 Grant Award S010A190048 Grant Award S010A200048 Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425D Grant Award S425D210036 Grant Award S425D200036 Criteria: 34 CFR ? 200.63(a) states that, ?In order to have timely and meaningful consultation, an LEA must consult with appropriate officials of private schools during the design and development of the LEA's program for eligible private school children, as well as their teachers and families under ? 200.65. The goal of consultation is reaching agreement on how to provide equitable and effective programs for eligible private school children, and the results of that agreement must be transmitted to the ombudsman designated under ? 200.68.? LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. 34 CFR ? 76.665(a)(1) states that, ?A local educational agency (LEA) receiving funds under a CARES Act program must provide equitable services to students and teachers in non-public elementary and secondary schools in the LEA ?in the same manner? as provided under section 1117 of the Elementary and Secondary Education Act of 1965 (ESEA), as determined in consultation with representatives of non-public schools.? 34 CFR ? 76.665(b)(1) states that, ?An LEA must promptly consult with representatives of non-public elementary and secondary schools during the design and development of the LEA's plans to spend funds from a CARES Act program and before the LEA makes any decision affecting the opportunities of students and teachers in non-public schools to benefit from those funds. As provided in section 1117(b)(1) of the ESEA, the LEA and non-public school officials shall both have the goal of reaching timely agreement on how to provide equitable and effective programs for non-public school students and teachers.? LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the ESSER program. Condition: Through inquiry with LEA personnel, it was determined that records were not maintained to demonstrate that proper consultation was performed with all private schools eligible to participate in the Title I, Part A and ESSER programs during the 2020-2021 school year. Questioned Costs: N/A Context: Total federal expenditures for Title I were $1,518,464 and for the Elementary and Secondary School Emergency Relief (ESSER) Fund were $1,995,588 for the year ended June 30, 2021. Cause: The condition identified appears to have materialized due to the LEA not maintaining proper records of consultations performed with all private school officials that were eligible to participate in the Title I, Part A and ESSER programs during the 2020-2021 school year. Effect: The LEA was not in compliance with 34 CFR ? 200.63(a) for the Title I, Part A program, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for the ESSER program. Recommendation: It is recommended that the LEA maintain private school correspondence and consultation records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under 34 CFR ? 200.63(a) for the Title I, Part A program, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for the ESSER program. Views of Responsible Officials and Planned Corrective Actions: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2021-002 ? PARTICIPATION OF PRIVATE SCHOOL CHILDREN Recommendation: It is recommended that the LEA maintain private school correspondence and consultation records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under 34 CFR ? 200.63(a) for the Title I, Part A program, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for the ESSER program. Action taken: Boone County Board of Education intends to implement proper internal control procedures to ensure all requirements under 34 CFR ? 200.63(a) for Title I, Part A, and 34 CFR ? 76.665(a)(1) and 34 CFR ? 76.665(b)(1) for ESSER are satisfied. This includes maintaining private school correspondence and consultation records, minutes from meetings with private school representatives, written affirmations from private school officials, and any other actions necessary to meet the compliance requirements.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
The Board failed all four maintenance of effort determination tests based on Fiscal Year 2017 and Fiscal Year 2016 expenditures reported in the maintenance of effort calculation report submitted and pending approval by the West Virginia Department of Education. Questioned Costs: N/A Context: Total federal expenditures for the Special Education Cluster were $1,195,011 for the year ended June 30, 2019. Cause: In Fiscal Year 2017 the Board had significant decreases in expenditures due to budget cuts that were necessary as part of the county?s required deficit reduction plan. Effect: The Special Education Cluster did not have enough non-federal expenditures to comply with the maintenance of effort requirement. Recommendation: Management should develop an effective corrective action plan to address this matter in a timely manner. Management should also work with the West Virginia Department of Education to determine whether they would qualify for a waiver. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
Show full finding ▾Hide full finding ▴2019-001 SPECIAL EDUCATION CLUSTER LEVEL OF EFFORT ? MAINTENANCE OF EFFORT Federal Program Information: Federal Agency and Program Name CFDA# U.S. Department of Education Special Education Cluster 84.027/84.173 Grant Award H027A180075 and Grant Award H173A180071 Criteria: 34 CFR ? 300.203 states that ?Except as provided in 34 CFR ??300.204 and 300.205, funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year.? An LEA meets this standard if it does not reduce the level of expenditures for the education of children with disabilities made by the LEA from at least one of the following sources below the level of those expenditures from the same source for the preceding fiscal year (i) Local funds only; (ii) The combination of State and local funds; (iii) Local funds only on a per capita basis; or (iv) The combination of State and local funds on a per capita basis. Condition: The Board failed all four maintenance of effort determination tests based on Fiscal Year 2017 and Fiscal Year 2016 expenditures reported in the maintenance of effort calculation report submitted and pending approval by the West Virginia Department of Education. Questioned Costs: N/A Context: Total federal expenditures for the Special Education Cluster were $1,195,011 for the year ended June 30, 2019. Cause: In Fiscal Year 2017 the Board had significant decreases in expenditures due to budget cuts that were necessary as part of the county?s required deficit reduction plan. Effect: The Special Education Cluster did not have enough non-federal expenditures to comply with the maintenance of effort requirement. Recommendation: Management should develop an effective corrective action plan to address this matter in a timely manner. Management should also work with the West Virginia Department of Education to determine whether they would qualify for a waiver. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
The Boone County Schools? Treasurer has contacted the West Virginia Department of Education (WVDE), Office of Special Education & Student Support, to discuss the next steps in addressing the maintenance of effort tests included in this fining. 34 CFR ? 300.204 provides various allowable exceptions to the maintenance of effort requirements outlined in 34 CFR ? 300.203. The Special Education Director and Treasurer will identify all possible exceptions for the periods in question and provide those to WVDE for approval. Due to the circumstances involved with the state-mandated salary and staffing reductions during the proposed budget approval process for the 2016-17 school year, Management currently believes that sufficient exceptions will be granted by WVDE. The Special Education Director and Treasurer will also ensure that maintenance of effort is appropriately budgeted annually and budgets will be reviewed periodically to ensure maintenance of effort budget targets are met. Anticipated completion date: September 30, 2020
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
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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