EIN: 596000522
UEI: M2CKC5FG3MD6
Audited by: Auditor General
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
During testing, we noted that a transaction was incorrectly charged to the Supporting Effective Instruction State Grant. Criteria: Only allowable and applicable expenditures should be reported under each grant. Cause: Due to employee turnover, the program manager?s review did not properly identify the transaction as an unallowable cost prior to submittal for reimbursement. Effect: An unallowable cost was submitted and reimbursed. Recommendation: We recommend that the District contact the agency and come to an agreement as to how to handle the repayment of the unallowable cost. The District should also implement additional procedures to ensure that only allowable expenditures are submitted for reimbursement.
Show full finding ▾Hide full finding ▴Federal Award Findings and Questioned Costs reported in accordance with the Uniform Guidance. IC 2020-001 ? Allowable Costs ? Significant Deficiency in Internal Control over Compliance CFDA 84.367 Supporting Effective Instruction State Grant for 2020 Federal Agency: Department of Education Condition: During testing, we noted that a transaction was incorrectly charged to the Supporting Effective Instruction State Grant. Criteria: Only allowable and applicable expenditures should be reported under each grant. Cause: Due to employee turnover, the program manager?s review did not properly identify the transaction as an unallowable cost prior to submittal for reimbursement. Effect: An unallowable cost was submitted and reimbursed. Recommendation: We recommend that the District contact the agency and come to an agreement as to how to handle the repayment of the unallowable cost. The District should also implement additional procedures to ensure that only allowable expenditures are submitted for reimbursement.
Management?s Response: Terms of this grant for allowable expenditures changed many times as the effect of COVID-19 hit the country in order to remove the barriers with online and distance learning environments. A misunderstanding of these changes and requirements by the grant manager created the approval of this expenditure without an approved budget amendment for a charter school, and the subsequent reimbursement request by the District for the state. Staff under this grant has reached out to the state to identify the issue and are working on properly resolving the matter.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 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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