EIN: 576001050
UEI: WNG5JDUMFFM5
Audited by: Martin Smith & Company CPAs
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026 (88 days ago).
What is a management decision? →FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Show full finding ▾Hide full finding ▴2022-001 Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022
The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Show full finding ▾Hide full finding ▴Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Show full finding ▾Hide full finding ▴2022-001 Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022
The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Show full finding ▾Hide full finding ▴Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 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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