EIN: 751424161
UEI: G2EMMGNTDQM5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 28, 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 May 28, 2022 (1549 days ago).
What is a management decision? →Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable Costs: Section 18003(d) of the CARES Act provides a list of allowable LEA ESSER Activities. Condition During our review of the District?s ESSER expenditures for the current year, we noted instances of the District requesting reimbursement for monthly TRS On-Behalf contributions. TRS On-Behalf is not an expenditure of the District and therefore is not an allowable cost under the federal program guidelines. Cause During the current year, the District record revenues and expenditures in the ESSER grant fund for TRS On-Behalf amounts. The District failed to remove these associated expenditures from their quarterly reimbursement request calculations. Effect or Potential Effect The District requested and received reimbursement for an unallowable cost under the ESSER grant. Questioned Cost As of June 30, 2021, the District's had requested and received a total amount of approximately $19,476 for TRS On-Behalf expenditures. As of year-end, the District had requested but not yet received $8,714 for those associated expenditures. Context The District received $19,476 in unallowable cost reimbursements in the current year. Recommendation We recommend that the District implement additional controls to monitor compliance with federal program guidelines.
Show full finding ▾Hide full finding ▴Criteria or specific requirement (including statutory, regulatory, or other citation) Allowable Costs: Section 18003(d) of the CARES Act provides a list of allowable LEA ESSER Activities. Condition During our review of the District?s ESSER expenditures for the current year, we noted instances of the District requesting reimbursement for monthly TRS On-Behalf contributions. TRS On-Behalf is not an expenditure of the District and therefore is not an allowable cost under the federal program guidelines. Cause During the current year, the District record revenues and expenditures in the ESSER grant fund for TRS On-Behalf amounts. The District failed to remove these associated expenditures from their quarterly reimbursement request calculations. Effect or Potential Effect The District requested and received reimbursement for an unallowable cost under the ESSER grant. Questioned Cost As of June 30, 2021, the District's had requested and received a total amount of approximately $19,476 for TRS On-Behalf expenditures. As of year-end, the District had requested but not yet received $8,714 for those associated expenditures. Context The District received $19,476 in unallowable cost reimbursements in the current year. Recommendation We recommend that the District implement additional controls to monitor compliance with federal program guidelines.
Federal funds will not be charged TRS on behalf in the future. Appropriate personnel have been trained.
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