EIN: 636000885
UEI: LWF8HMDUBFJ3
Audited by: Potter Bryant and Moore, P.C.
Oversight agency: 84 [Department of Education]
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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 November 16, 2023. 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 May 16, 2024 (844 days ago).
What is a management decision? →2 CFR Sections 200.313 (c) through (e) require equipment having a useful life of more than one year and a per-unit acquisition cost which equal or exceeds $5,000 must be maintained in the Board’s property records. A computer server costing $29,500 was not properly classified as capitalized equipment and as such, was omitted from the Board’s Fixed Asset Inventory.
Show full finding ▾Hide full finding ▴2 CFR Sections 200.313 (c) through (e) require equipment having a useful life of more than one year and a per-unit acquisition cost which equal or exceeds $5,000 must be maintained in the Board’s property records. A computer server costing $29,500 was not properly classified as capitalized equipment and as such, was omitted from the Board’s Fixed Asset Inventory.
The management of the Board was notified of the error and made the adjusting entries to correct the financial statements. The Technology Coordinator and CSFO will review expenditures for non-capitalized equipment more carefully.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on August 27, 2020 — management decision was due February 27, 2021.
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 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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