EIN: 570627915
UEI: GSA_MIGRATION
Audited by: MCGREGOR & COMPANY, LLP
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 June 6, 2022. 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 6, 2022 (1367 days ago).
What is a management decision? →In our testing of disbursements under this program, we noted one disbursement for which no supporting documentation could be found (check #51064, dated 1/6/21 and made payable to A3 Communications totaling $11,375.82). Effect: Based on the documentation being unavailable, we were unable to detemine that the disbursement met the requirements for activities allowed or allowable. Questioned Costs: From the testing we performed, we identified $11,376 in questioned costs, where appropriate supporting documentation for the expenditure could not be located. Extrapolating this amount from our sample to the entire population of charges to this federal program, the total estimated questioned costs would be $53,085. Cause: Unknown. Recommendation: The District should unsure that supporting documentation is retained to support all charges to federal programs.
Show full finding ▾Hide full finding ▴U.S. Department of Education, passed through S.C. Department of Education; Program Name: Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act; CFDA No. 84.425; Compliance with Activities Allowed or Allowable; Criteria: Districts must use CARES Act funding for 12 allowable activities/funding categories to prevent, prepare for, and respond to coronovirus. Condition: In our testing of disbursements under this program, we noted one disbursement for which no supporting documentation could be found (check #51064, dated 1/6/21 and made payable to A3 Communications totaling $11,375.82). Effect: Based on the documentation being unavailable, we were unable to detemine that the disbursement met the requirements for activities allowed or allowable. Questioned Costs: From the testing we performed, we identified $11,376 in questioned costs, where appropriate supporting documentation for the expenditure could not be located. Extrapolating this amount from our sample to the entire population of charges to this federal program, the total estimated questioned costs would be $53,085. Cause: Unknown. Recommendation: The District should unsure that supporting documentation is retained to support all charges to federal programs.
The District has now consolidated and had implemented procedures and has qualified people in place to correct the error
In our testing of disbursements under this program, we noted one disbursement for which no supporting documentation could be found (check #51064, dated 1/6/21 and made payable to A3 Communications totaling $11,375.82). Effect: Based on the documentation being unavailable, we were unable to detemine that the disbursement met the requirements for allowable costs/cost principles. Questioned Costs: This would be the same as identified in Finding 2021-003 above. Cause: Unknown. Recommendation: The District should unsure that supporting documentation is retained to support all charges to federal programs.
Show full finding ▾Hide full finding ▴U.S. Department of Education, passed through S.C. Department of Education; Program Name: Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act; CFDA No. 84.425; Compliance with Allowable Costs/Cost Principles; Criteria: Expenses charged to the grant are required to be identified for program purposes and determined to be allowable under the cost principles in 2 CFR Part 200. Condition: In our testing of disbursements under this program, we noted one disbursement for which no supporting documentation could be found (check #51064, dated 1/6/21 and made payable to A3 Communications totaling $11,375.82). Effect: Based on the documentation being unavailable, we were unable to detemine that the disbursement met the requirements for allowable costs/cost principles. Questioned Costs: This would be the same as identified in Finding 2021-003 above. Cause: Unknown. Recommendation: The District should unsure that supporting documentation is retained to support all charges to federal programs.
The District has now consolidated and had implemented procedures and has qualified people in place to correct the error
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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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