EIN: 611506412
UEI: DEF3YZ8BPAU4
Audited by: NIGRO & NIGRO, PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 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 12, 2026 (89 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on December 18, 2021 — management decision was due June 18, 2022.
The School?s written procurement and purchasing procedures and board policies do not reflect the requirements identified in 2 CFR part 200. Questioned Cost: N/A Context: N/A Effect: Lack of a specific Federal procurement written policy that conforms to all applicable Federal statutes and the procurement requirements could lead to a lack of control over procurement transactions. Cause: The School was unaware of the requirement to maintain a documented policy that conforms to applicable Federal statutes and the procurement requirements. Recommendation: We recommend that the School adopt a written policy which reflects applicable state, local, and Federal statutes and the procurement requirements identified in 2 CFR part 200. In addition, it is recommended that the School maintain a detailed administrative regulation or procedures manual addressing the mandated components. Views of Responsible Officials: Board approved fiscal and procurement policy was in place for 2020-21 that met Federal requirements with the exception of vendor debarment verification and micro purchase threshold of $10,000. GVA?s policy stated $15,000 for micro purchases. The Federal food program met the procurement and bid requirements as outlined by Federal policy which is the program with the largest amount of Federal revenue for GVA. All other Federal funds were not expended to the $750,000 threshold and would not have triggered a single audit in 2020-21 but because the combination of all Federal funds exceeded $750,000, the Federal procurement processes came under audit sooner than anticipated. A revision to the current GVA fiscal and procurement policy with added Federal requirements will be board approved and implemented in 2021-22.
Show full finding ▾Hide full finding ▴FINDING 2021-001: PROCUREMENT POLICY (50000) CFDA #84.027 ? U.S. Department of Education Passed through Stanislaus County Office of Education Special Education Cluster Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: The School?s written procurement and purchasing procedures and board policies do not reflect the requirements identified in 2 CFR part 200. Questioned Cost: N/A Context: N/A Effect: Lack of a specific Federal procurement written policy that conforms to all applicable Federal statutes and the procurement requirements could lead to a lack of control over procurement transactions. Cause: The School was unaware of the requirement to maintain a documented policy that conforms to applicable Federal statutes and the procurement requirements. Recommendation: We recommend that the School adopt a written policy which reflects applicable state, local, and Federal statutes and the procurement requirements identified in 2 CFR part 200. In addition, it is recommended that the School maintain a detailed administrative regulation or procedures manual addressing the mandated components. Views of Responsible Officials: Board approved fiscal and procurement policy was in place for 2020-21 that met Federal requirements with the exception of vendor debarment verification and micro purchase threshold of $10,000. GVA?s policy stated $15,000 for micro purchases. The Federal food program met the procurement and bid requirements as outlined by Federal policy which is the program with the largest amount of Federal revenue for GVA. All other Federal funds were not expended to the $750,000 threshold and would not have triggered a single audit in 2020-21 but because the combination of all Federal funds exceeded $750,000, the Federal procurement processes came under audit sooner than anticipated. A revision to the current GVA fiscal and procurement policy with added Federal requirements will be board approved and implemented in 2021-22.
December 15, 2021 Great Valley Academy Corrective Action Plan, Finding 2021-001: Procurement Policy (50000) Audit Finding The School?s written procurement and purchasing procedures and board policies do not reflect the requirements identified in 2 CFR part 200. Great Valley Academy Corrective Action Contact Marisa Meeks, Chief Operating Officer (209) 576-2283 m.meeks@greatvalleyacademy.com Great Valley Academy Corrective Action Plan Conduct review of 2 CFR part 200 by March 1, 2022. Revise existing purchasing procedures and board policies to meet requirements by April 1, 2022. Submit for board approval by April 25, 2022.
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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