EIN: 586000199
UEI: MF8AR126H683
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 21 [Department of the Treasury]
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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 January 23, 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 July 23, 2026 (45 days ago).
What is a management decision? →FAC accepted this audit on April 14, 2025 — management decision was due October 14, 2025.
Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.
Show full finding ▾Hide full finding ▴Criteria: As outlined in the OMB Compliance Supplement, to meet the requirements of the annual report card, high school graduation rate testing, a School District must implement appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. A School District must maintain appropriate written documentation to support the removal of a student from the adjusted cohort. Condition: Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.
Management will concur with the finding and will establish and implement formal procedures to ensure sufficient and appropriate documentation is obtained and maintained prior to removing a student from the graduation cohort.
During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Unform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
2023-002
FAC accepted this audit on March 23, 2026 — management decision was due September 23, 2026.
Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.
Show full finding ▾Hide full finding ▴Criteria: As outlined in the OMB Compliance Supplement, to meet the requirements of the annual report card, high school graduation rate testing, a School District must implement appropriate policies and procedures for documenting the removal of a student from the adjusted cohort. A School District must maintain appropriate written documentation to support the removal of a student from the adjusted cohort. Condition: Based on the above criteria, the School District did not meet the requirements for removing a student from the cohort. Out of a sample of ten students, documentation supporting removal from the cohort was not available for six students. Cause: Management oversight. Effect: Due to lack of supporting documentation, the School District is not in compliance with the annual report card, graduation cohort testing. Recommendation: We recommend the School District maintain appropriate documentation for removing ta student from the cohort. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to obtain sufficient documentation for removing a student from the graduation cohort.
Management will concur with the finding and will establish and implement formal procedures to ensure sufficient and appropriate documentation is obtained and maintained prior to removing a student from the graduation cohort.
During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Unform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2024, the School District did not comply with suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted all three vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will establish procedures to ensure compliance with the suspension and debarment requirements of the Uniform Guidance.
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
2023-002
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
2022-003
FAC accepted this audit on March 23, 2026 — management decision was due September 23, 2026.
During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Additionally, the Uniform Guidance prohibits entities from contracting with or making subawards of $25,000 or more to parties who are suspended or debarred. Condition: During fiscal year 2023, the School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 3 out of 8 purchases tested whereby no formal procurement process was performed in advance of the purchase. We also noted 2 vendors for which suspension and debarment verification checks were not performed. Cause: Management oversight. Effect: The School District did not comply with the procurement and suspension and debarment requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the Procurement and suspension and debarment requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement and suspension and debarment requirements of the Uniform Guidance.
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
2022-003
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
During fiscal year 2022, the School District did not comply with the procurement requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 6 out of 12 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴2022-003 Special Education Cluster – Assistance Listing Numbers 84.027 and 84.173 - Procurement Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Condition: During fiscal year 2022, the School District did not comply with the procurement requirements of the Uniform Guidance. Context: During our testing of the Special Education Cluster, we noted 6 out of 12 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.
Name of Contact Person Responsible for Corrective Action Plan: Josh Thomas, Director of Finance Corrective Action Plan: Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis. Anticipated Completion Date: Fiscal year 2025
2021-002
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
During fiscal year 2021, the School District did not comply with the procurement requirements of the Uniform Guidance.Context: During our testing of the Special Education Cluster, we noted 3 out of 5 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires purchases over certain thresholds to be obtained through competitive bidding or quotes as stated in the Uniform Guidance or as stated in the recipient’s purchasing policy, whichever is more restrictive. Condition: During fiscal year 2021, the School District did not comply with the procurement requirements of the Uniform Guidance.Context: During our testing of the Special Education Cluster, we noted 3 out of 5 purchases tested whereby no formal procurement process was performed in advance of the purchase. Cause: Management oversight. Effect: The School District did not comply with the procurement requirements of the Uniform Guidance. Recommendation: We recommend the School District establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure compliance with the procurement requirements of the Uniform Guidance.
2021-002 Special Education Cluster – Assistance Listing Numbers 84.027 and 84.173 - Procurement Name of Contact Person Responsible for Corrective Action Plan: Josh Thomas, Director of Finance Corrective Action Plan: Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Anticipated Completion Date: Fiscal year 2024
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on June 4, 2017 — management decision was due December 4, 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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