EIN: 556000319
UEI: H4KKCQT4T6T6
Audited by: Perry & Associates CPAs
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 April 8, 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 October 8, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Our audit revealed a material weakness concerning unallowable expenditures related to a project funded by a federal grant that lacked the required prior written approval. During our review of the 2024 oversight monitoring report, we found an instance where prior approval was not obtained for a project involving federal funds in fiscal year 2024. Questioned Costs: The Board was found noncompliant in their annual monitoring by the Department of Education in the amount of $37,740.12 for two checks on a construction project that lacked required prior written approval and also overcharged indirect costs by $5,627.18 relating to this project. Effect: Failure to obtain prior approval for projects involving federal funds can increase the risk of fraud, result in financial statement misstatements, and expenditures that are not for an allowable activity. Cause: Improper controls over prior approvals of projects. Recommendation: We recommend the Board ensure it obtains all required prior approvals for all projects involving federal funds.
Show full finding ▾Hide full finding ▴Criteria: The Board must obtain prior approval before expending federal funding for construction projects as referenced in 34 CFR section 76.600. Condition: Our audit revealed a material weakness concerning unallowable expenditures related to a project funded by a federal grant that lacked the required prior written approval. During our review of the 2024 oversight monitoring report, we found an instance where prior approval was not obtained for a project involving federal funds in fiscal year 2024. Questioned Costs: The Board was found noncompliant in their annual monitoring by the Department of Education in the amount of $37,740.12 for two checks on a construction project that lacked required prior written approval and also overcharged indirect costs by $5,627.18 relating to this project. Effect: Failure to obtain prior approval for projects involving federal funds can increase the risk of fraud, result in financial statement misstatements, and expenditures that are not for an allowable activity. Cause: Improper controls over prior approvals of projects. Recommendation: We recommend the Board ensure it obtains all required prior approvals for all projects involving federal funds.
Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on April 14, 2021 — management decision was due October 14, 2021.
FAC accepted this audit on April 6, 2020 — management decision was due October 6, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 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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