EIN: 570641052
UEI: CP1GUCE4KN61
Audited by: Kenneth Cobb & Company
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 June 16, 2026 (91 days ago).
What is a management decision? →The District does not possess sufficient personnel to propely segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organizatoin's assts. Effective internal control over financial reporting should include control activities developed and maintained at various levels of the organization to reduce the risk to achieve financial reporting objectives and provide safeguards over the organization's assets. Management should continue to evaluate the current organizational structure and determine the cost/benefit to the organization to implement additional safeguards. The District agrees with the finding and the recommended procedures are being monitored on an onoing basis to evaluate and determine the most cost effective way to provide safeguards to the organization's assets and the related financial reporting objectives.
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to propely segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organizatoin's assts. Effective internal control over financial reporting should include control activities developed and maintained at various levels of the organization to reduce the risk to achieve financial reporting objectives and provide safeguards over the organization's assets. Management should continue to evaluate the current organizational structure and determine the cost/benefit to the organization to implement additional safeguards. The District agrees with the finding and the recommended procedures are being monitored on an onoing basis to evaluate and determine the most cost effective way to provide safeguards to the organization's assets and the related financial reporting objectives.
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.
2024-001
FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets.
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets.
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, menagement believes that the cost outweighs the benefit to implement this particular safeguard.
2023-001
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. Effective internal control over financial reporting should include control activities developed and maintained at various levels of the organization to reduce the risk to achieve financial reporting objectives and provide safeguards over the organization's assets.
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. Effective internal control over financial reporting should include control activities developed and maintained at various levels of the organization to reduce the risk to achieve financial reporting objectives and provide safeguards over the organization's assets.
Management continues to monitor the stiuation to determine the cost/benefit to the District. Presently, management believes that the costs outweighs the benefit to implement this particular safeguard.
2022-001
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization?s assets.
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization?s assets.
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes the cost outweighs the benefit to implement the particular safeguard.
2021-001
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets,
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards for the organization's assets. The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets,
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outweighs the benefit to implement this particular safeguard.
2020-001
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets.
Show full finding ▾Hide full finding ▴The District's management and current organizational structure cannot separate duties sufficiently to reduce risks of financial reporting objectives and provide safeguards for the organization's assets.
Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes the cost outwights the benefit to implement this safeguard.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards of the organization's assets.
Show full finding ▾Hide full finding ▴The District does not possess sufficient personnel to properly segregate all financial functions to reduce risks of financial reporting objectives and provide safeguards of the organization's assets.
Management continues to monitor the situation to determine the cost/benefit to the district. Presently, management believes that the cost outweighs the benefits to implement this particular safeguard.
2018-001
FAC accepted this audit on November 27, 2018 — management decision was due May 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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