EIN: 726001384
UEI: GSA_MIGRATION
Audited by: J. AARON COOPER, CPA, LLC
Oversight 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 February 27, 2022. 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 August 27, 2022 (1463 days ago).
What is a management decision? →FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
Finding. During testing of disbursements charged to the IDEA Special Education Program, it was noted that most service provider time logs were not signed as approved by School Board management. Criteria. On order to ensure that amounts paid to outside professional service providers were proper, time logs should be reviewed and approved by School Board management. Effect. Without oversight, service providers could potentially charge the School Board for hours not worked. Cause. Policy was not followed consistently. Recommendation. The School Board should ensure that personnel are properly trained on the approval process and that the process is adhered to.
Show full finding ▾Hide full finding ▴Finding. During testing of disbursements charged to the IDEA Special Education Program, it was noted that most service provider time logs were not signed as approved by School Board management. Criteria. On order to ensure that amounts paid to outside professional service providers were proper, time logs should be reviewed and approved by School Board management. Effect. Without oversight, service providers could potentially charge the School Board for hours not worked. Cause. Policy was not followed consistently. Recommendation. The School Board should ensure that personnel are properly trained on the approval process and that the process is adhered to.
The School Board will ensure that personnel are properly trained and procedures are followed with regard to approving service provider time logs.
2019-001
FAC accepted this audit on May 31, 2020 — management decision was due December 1, 2020.
During testing of disbursements charged to the IDEA Special Education Program, it was noted that most service provider time logs were not signed as approved by School Board management.
Show full finding ▾Hide full finding ▴During testing of disbursements charged to the IDEA Special Education Program, it was noted that most service provider time logs were not signed as approved by School Board management.
The School Board will ensure that personnel are properly trained and procedures are followed with regard to approving service provider time logs.
FAC accepted this audit on May 6, 2019 — management decision was due November 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-008, 2017-009, 2017-010, 2017-011
GSA_MIGRATION
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GSA_MIGRATION
2017-007, 2017-008, 2017-009, 2017-010, 2017-011
GSA_MIGRATION
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GSA_MIGRATION
2017-007, 2017-008, 2017-009, 2017-010, 2017-011
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002, 2016-003
GSA_MIGRATION
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GSA_MIGRATION
2016-015
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002, 2016-003
GSA_MIGRATION
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GSA_MIGRATION
2016-013
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-015
FAC accepted this audit on July 4, 2017 — management decision was due January 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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