EIN: 636001078
UEI: LNHJU9EFAH61
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2026 (17 days from today).
What is a management decision? →Criteria: 2 CFR 200.430 requires that costs of compensation be reasonable and properly supported to ensure charges are accurate, allowable, and properly allocated. Condition: During testing, it was noted that the Board was unable to provide a periodic certification for 11 employees who were paid under the Elementary and Secondary School Emergency Program (ESSER) - a subprogram of the Education Stabilization Fund (ESF). Cause: Documentation was not available to current management. Prior management was not available for inquiry. Effect: Costs for employees paid with ESSER funds is not able to be substantiated. Questioned Costs: $150,091 which includes known costs of $110,809 and likely questioned costs of $39,282. Recommendation: Management should implement a process and appropriate controls to ensure costs charged to federal awards are substantiated, accurate, allowable, and properly allocated and documentation of such is properly maintained. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure timely signatures on award certifications.
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure that all employees who begin to work under a federal or state fund sign certifications of all time working on a single award. Anticipated Completion Date: September 30, 2024
2022-001
Criteria: 2 CFR 200.305 requires entities requesting reimbursements to do so in a manner to minimize time elapsing between the transfer of funds to the entity and the payment of funds by the entity. Requests should be properly supported and approved prior to submission. Condition: Substantiating support was only available for one draw for reimbursement of funds. Cause: Documentation was not available to support draws for total expenditures. Effect: Not all reimbursement requests met the criteria to be properly supported and approved. Questioned Costs: $97,220. Recommendation: The entity should strengthen controls and procedures surrounding the cash management (or reporting) function. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure proper submission and approval over ESSER funds for reimbursement.
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure proper submission and approval over ESSER funds for reimbursement. Anticipated Completion Date: September 30, 2024
Criteria: For construction contractors exceeding $2,000, the contracting entity is required to communicate prevailing wage requirements in accordance with the Davis-Bacon Act. Additionally, the contractor is required to submit weekly certified payroll reports. Condition: During testing, 3 projects we identified for which no Davis-Bacon disclosure were made and no certified payrolls were provided. Cause: The entity did not identify the contracts as requiring compliance with the Davis-Bacon Act. Effect: See above condition. Questioned Costs: $282,074 which includes $247,708 of known and $34,366 of questioned costs. Recommendation: We recommend management implement a system of controls and procedures to ensure compliance with Davis-Bacon requirements. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure appropriate conditions are met according to the Davis-Bacon Act.
Contact Person Responsible for Corrective Action Plan: G. Janina Trzmiel, Chief School Financial Officer Corrective Action Plan: We agree with the auditors’ comments and have taken the following actions: The Board will implement policies to ensure appropriate conditions are met according to the Davis-Bacon Act. Anticipated Completion Date: September 30, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2026 (17 days from today).
What is a management decision? →Criteria: The Board is required to have employees sign semi‐annual certifications indicating that they are workingsolely on allowable activities funded under ESSER. Condition: During testing, it was noted that the Board was unable to provide a certification for an employee who was paid under ESSER. Cause: The employee was reportedly only paid out of ESSER funds for a month before moving to TITLE funds. For the month the employee was paid out of ESSER, the Board failed to procure the certification form. Effect: There was no certification that employee was only paid out of ESSER funds and results in the appearance that the employee was inappropriately paid out of ESSER funds when they should not have been. Questioned Costs: $45,597 which includes known costs of $6,719 and likely questioned costs of $38,878. Recommendation: We recommend the Board works with the schools to ensure all employees who begin to work under a federal or state fund sign certifications of 100% time worked on a single award, even if that requires more than semi‐annual certifications. For employees who work and are funded under multiple sources, time and effort certifications should be maintained to support the time charged to different programs. View of Responsible Officials: The Board concurs with this finding and has taken steps towards the reassessment of controls and will review these accounts and implement controls to ensure timely signatures on award certifications.
Management’s Response: We concur with this finding. Views of Responsible Officials and Corrective Action: We will work to implement policies to ensure that all employees who begin to work under a federal or state fund sign certifications of all time working on a single award. Name of Responsible Person: G. Janina Trzmiel (Chief School Financial Officer) Implementation Date: Immediately
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2023, which was (965 days ago).
What is a management decision? →Material Weakness over Internal Control Child Nutrition Cluster CFDA#: 84.425D (ESSER II) Compliance requirement: N Special Tests and Provisions Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rage Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: During testing it was noted that the district did not notify contractors of the requirement to comply with Wage Rate Requirements and obtained copies of certified payrolls. Cause: The original funding source of the project was changed from PSCA funding to ESSER II funding after the bid was awarded. Effect: The contractor was not notified that Wage Rate Requirements and certified payrolls were now required. Questioned Costs: None. Recommendation: The district should strengthen controls to ensure that when laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds, the contractors or subcontractors are notified of the Wage Rate Requirements, including prevailing wage and copies of certified payrolls Repeat Finding: No Response: We will ensure that any (qualifying) future projects financed with federal funds comply with Wage Rate Requirements, including prevailing wage and copies of certified payrolls.
a. Name of Contact Person Responsible for Corrective Action Name: Robin Collum Title: CSFO Phone Number: (256) 383-0400 b. Corrective Action Planned: We will ensure that any (qualifying) future projects financed with federal funds comply with Wage Rate Requirements, including prevailing wage and copies of certified payrolls. c. Anticipated Completion Date: 5/31/2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 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 June 21, 2022, which was (1521 days ago).
What is a management decision? →Finding 2020-002 Significant Deficiency over Internal Control Child Nutrition Cluster CFDA#: 10.553, 10.555, 10.559 Compliance requirement: B Allowable Costs/Cost Principles Criteria: The District is required to design and implement a system of internal controls that is sufficient to ensure that time and effort reporting accurately reflects the work performed and supported by a system of internal controls that provides reasonable assurances that charges are accurate, allowable, reasonable, and properly allocated. Condition: During testing instances that the employee did not date or dated incorrectly the time and effort documentation and instances that the supervisor having direct knowledge of the work performed did not properly document approval of the time and effort documentation were noted. Cause: A strong set of internal controls was not in place to ensure that time and effort documentation was completed properly. Effect: The effect is a material weakness in internal controls in the area of allowable costs. Questioned Costs: None Context: This deficiency crosses over all grants within this cluster. Recommendation: The District should strengthen the implemented policies and procedures to ensure that the documentation for time and effort reporting is completed to accurately reflect the work performed, the charges are accurate, allowable, reasonable, and properly allocated. Repeat Finding: No Response: We have discussed with the CNP director the importance of time and effort documentation being completed properly. We will monitor the time and effort documentation to ensure they are complete and accurate.
2020-002 a. Name of Contact Person Responsible for Corrective Action Name: Robin Collum Title: CSFO Phone Number: 256-383-0400 ext 207 b. Corrective Action Planned: We have discussed with the CNP director the importance of time and effort documentation being completed properly. We will monitor the time and effort documentation to ensure they are complete and accurate. c. Anticipated Completion Date: 12/15/2021
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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