EIN: 586000207
UEI: NW1THM6M1CR5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 2021. 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 September 2, 2021 (1818 days ago).
What is a management decision? →Upon review of cash drawdowns and disbursements related to the Title I program, excessive cash balances were observed for 65 days during the fiscal year. Cause: In discussing the issues with management, they indicated that the beginning positive cash balance, and the failure to ensure drawdowns to cover payroll occurred within a week of payroll run dates, resulted in excess cash drawdown requests. Effect or Potential Effect: The School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. In addition, the School District could potentially accrue a Federal interest liability that would be owed to the Federal government. Recommendation: The School District should develop and implement procedures to accurately forecast the cash needs of the Title I program and minimize the time elapsing between the transfer of funds from the Georgia Department of Education and the disbursement of such funds by the School District. These procedures should be documented in accordance with 2 CFR 200.302(b)(6). In addition, management should develop and implement a monitoring process to ensure that these procedures are followed. Views of Responsible Officials: We concur with this finding.
Show full finding ▾Hide full finding ▴e Schedule of Findings and Questioned Costs. You may copy and paste this text directly from the audit report. If there are any charts or tables included, please enter "See Schedule of Findings and Questioned Costs for chart/table Description: The School District made cash drawdowns in excess of immediate cash needs for the Title I program. Criteria: 2 CFR 200.305(b) states, ?For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from?the pass-through entity and the disbursement by the non-Federal entity.? In addition, 2 CFR 200.302(b)(6) requires that the entity develop written cash management procedures. Furthermore, 2 CFR 200.303(a) states in part that the ?non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award? (c) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: Upon review of cash drawdowns and disbursements related to the Title I program, excessive cash balances were observed for 65 days during the fiscal year. Cause: In discussing the issues with management, they indicated that the beginning positive cash balance, and the failure to ensure drawdowns to cover payroll occurred within a week of payroll run dates, resulted in excess cash drawdown requests. Effect or Potential Effect: The School District is not in compliance with the Uniform Guidance and Georgia Department of Education guidance. In addition, the School District could potentially accrue a Federal interest liability that would be owed to the Federal government. Recommendation: The School District should develop and implement procedures to accurately forecast the cash needs of the Title I program and minimize the time elapsing between the transfer of funds from the Georgia Department of Education and the disbursement of such funds by the School District. These procedures should be documented in accordance with 2 CFR 200.302(b)(6). In addition, management should develop and implement a monitoring process to ensure that these procedures are followed. Views of Responsible Officials: We concur with this finding.
See Corrective Action Plan for chart/table
2018-001
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.