EIN: 586000275
UEI: FBCXZ4LKQZP7
Audited by: MAULDIN AND JENKINS
Oversight agency: 10 [Department of Agriculture]
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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 April 29, 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 October 29, 2026 (53 days from today).
What is a management decision? →The School District did not send out participation invitations or initiate the formal consultation process with private school officials in a timely manner for the FY 2025 federal programs. Context: During our testing of federal program compliance, we noted that invitations for private school participation in Title I, Part A were not issued, which did not allow for the completion of meaningful consultation prior to the start of the grant period on July 1, 2024. Cause: Management oversight Effect: The School District is in non-compliance with federal "Equitable Services" requirements. This delay potentially results in the late delivery of services to eligible private school students and teachers and could lead to the loss or required carryover of federal funds. Recommendation: We recommend the School District strengthen internal controls to ensure private school letters and consultations are performed in a timely manner. Views of Responsible Officials and Planned Correction Action: We concur. The School District will strengthen controls to ensure timely communication with private schools regarding equitable services.
Show full finding ▾Hide full finding ▴2025-001 Title I, Local Educational Agencies, ALN 84.010 – Special Tests and Provisions - Participation of Private School Children Criteria: Under the Elementary and Secondary Education Act (“ESEA”), as amended by the Every Student Succeeds Act (“ESSA”) (Sections 1117 and 8501), and the Individuals with Disabilities Education Act (“IDEA”), Local Educational Agencies (“LEAs”) are required to provide for "timely and meaningful consultation" with appropriate private school officials. To ensure services can begin at the start of the fiscal year, invitations to participate in federal programs must be sent early enough in the preceding school year to allow for proper planning and allocation of resources. Condition: The School District did not send out participation invitations or initiate the formal consultation process with private school officials in a timely manner for the FY 2025 federal programs. Context: During our testing of federal program compliance, we noted that invitations for private school participation in Title I, Part A were not issued, which did not allow for the completion of meaningful consultation prior to the start of the grant period on July 1, 2024. Cause: Management oversight Effect: The School District is in non-compliance with federal "Equitable Services" requirements. This delay potentially results in the late delivery of services to eligible private school students and teachers and could lead to the loss or required carryover of federal funds. Recommendation: We recommend the School District strengthen internal controls to ensure private school letters and consultations are performed in a timely manner. Views of Responsible Officials and Planned Correction Action: We concur. The School District will strengthen controls to ensure timely communication with private schools regarding equitable services.
We will strengthen on our controls to ensure timely communication with private shcools regarding equitable services.
FAC accepted this audit on October 21, 2025 — management decision was due April 21, 2026.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
FAC accepted this audit on September 11, 2022 — management decision was due March 11, 2023.
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
FAC accepted this audit on November 27, 2018 — management decision was due May 27, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
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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