EIN: 586000146
UEI: Y5ZJZE9MBH34
Audited by: estes and walcott
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 December 9, 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 9, 2026 (86 days ago).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Show full finding ▾Hide full finding ▴Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, four items of a population of seventy-six and sixteen items of a population of twenty-five were found to not adhere to the internal control and compliance policies and procedures set forth by the School District. Effect: The School District failed to comply with program requirements. Recommendation: Procedures should be implemented to ensure all School District policies and procedures are followed. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Finding: Charges to the federal program did not comply with federal requirements of the program and comply with existing internal control policies in place to assure compliance with program requirements. Questioned Costs: None Status: Corrective action in progress Corrective Action: The school district concurs with the finding. District administration, staff accountant, Title I director, and support personnel have reviewed the finding. Additionally, the finance staff are providing on-going training for all appropriate personnel. The finance department and Title I director will review program supporting documentation periodically throughout the year and prior to yearend close to ensure that school district internal control policies are being followed. Contact: Laura Orr, Title I Director Completion Date: June 30, 2023
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
Charges to the federal program did not comply with program requirements. Cause: In one sampling application, two items within a population of forty were found to have calculation errors or incorrect rates. In the same sampling application, one item within a population of forty was did not have the appropriate level of approval for a purchase of that size. Effect: The federal program was charged with a trivial amount of unallowable costs. Recommendation: Procedures should be implemented to ensure all charges to federal programs are allowable costs and comply with procurement procedures. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Show full finding ▾Hide full finding ▴Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In one sampling application, two items within a population of forty were found to have calculation errors or incorrect rates. In the same sampling application, one item within a population of forty was did not have the appropriate level of approval for a purchase of that size. Effect: The federal program was charged with a trivial amount of unallowable costs. Recommendation: Procedures should be implemented to ensure all charges to federal programs are allowable costs and comply with procurement procedures. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Pass?Through Georgia Department of Education ? Child Nutrition Cluster Finding: Charges to the federal program did not comply with federal requirements and existing internal control policies in place to assure compliance with program requirements. Questioned Costs: None Status: Corrective action in progress Corrective Action: The School District concurs with the finding. District administration, staff accountant, school nutrition director and support personnel have reviewed the finding. Additionally, the finance staff are providing on-going training for all appropriate personnel. The finance department and school nutrition director will review program supporting documentation periodically throughout the year and prior to year-end close to ensure that nutrition program charges are correct and allowable. The school District has updated practice and procedures pertaining to allowable expenditures and reimbursements. Contact: Wimberly Brackett, Director of School Nutrition Completion Date: June 30, 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, one item of a population of thirty-seven and two items of a population of forty were found to include items that should not be charged to federal programs. Effect: The federal program was charged with a trivial amount of unallowable costs. Recommendation: Procedures should be implemented to ensure all charges to federal programs are allowable costs. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Show full finding ▾Hide full finding ▴U.S. Department of Education Pass-Through Georgia Department of Education Title I Grants to Local Educational Agencies CFDA # 84.010 Allowable Costs/Cost Principles and Procurement Questioned Costs: None 2019-002 Criteria: Charges to federal programs should comply with federal requirements of the program and comply with School District internal control policies and procedures. Condition: Charges to the federal program did not comply with program requirements. Cause: In two separate sampling applications, one item of a population of thirty-seven and two items of a population of forty were found to include items that should not be charged to federal programs. Effect: The federal program was charged with a trivial amount of unallowable costs. Recommendation: Procedures should be implemented to ensure all charges to federal programs are allowable costs. Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
2019-002 Finding: Charges to the federal program did not comply with federal requirements and existing internal control policies in place to assure compliance with program requirements. Questioned Costs:None Status: Corrective action in progress Corrective Action: The school district concurs with the finding. District administration, staff accountant, federal programs administrator and support personnel have reviewed the finding. Additionally, the finance staff are providing on-going training for all appropriate personnel. The finance department and federal programs administrator will review federal program supporting documentation periodically throughout the year and prior to year end close to ensure that federal program charges are allowable. District has updated practice and procedures pertaining to allowable expenditures and reimbursements. Contact: Laura Orr, Chief Academic Officer Completion Date: June 30, 2020
Documentation was not sufficiently maintained for all students removed from the cohort. Cause: In a sampling application, two items in a population of twenty-five were found to not have sufficient written documentation supporting the student removal. Effect: The School District did not comply with federal document retention requirements. Recommendation: Procedures should be implemented to ensure all documentation is retained to support the removal of students from the cohort Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
Show full finding ▾Hide full finding ▴U.S. Department of Education Pass-Through Georgia Department of Education Title I Grants to Local Educational Agencies CFDA # 84.010 Special Tests and Provisions Questioned Costs: None 2019-003 Criteria: The School District must maintain appropriate written documentation to support the removal of students from the regulatory adjusted cohort. Condition: Documentation was not sufficiently maintained for all students removed from the cohort. Cause: In a sampling application, two items in a population of twenty-five were found to not have sufficient written documentation supporting the student removal. Effect: The School District did not comply with federal document retention requirements. Recommendation: Procedures should be implemented to ensure all documentation is retained to support the removal of students from the cohort Management Response: We concur. Additional procedures will be implemented to prevent future occurrences.
2019-003 Finding: Appropriate documentation was not available to support the removal of students from the regulatory adjusted cohort. Questioned Costs: None Status: Corrective action in progress Corrective Action: The school district concurs with the finding. District administration and support personnel with external auditor have reviewed the finding. The student information department will review supporting documentation periodically throughout the year and prior to year end close to ensure written documentation is properly maintained and retained. District has updated practice and procedures pertaining to maintaining documentation to substantiate student cohorts. Contact: Debbie Hughes, Director of Student Information Completion Date: June 30, 2020
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
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2017-001
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FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
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FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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2015-004
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