EIN: 753154866
UEI: Q3YRHKGDYHL5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 July 15, 2025 (406 days ago).
What is a management decision? →Information on Federal Program: AL 84.287, Twenty-First Century Community Learning Centers, US Department of Education, Award Year: July 1, 2023 – June 30, 2024, Compliance Requirement: N – Special Tests and Provisions (Participation of Private School Children); Type of Finding: Noncompliance Criteria: A local educational agency (LEA), after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children who reside in the participating public school attendance area. Condition and Context: The District did not consult with private school officials in order to provide equitable services to students attending private school in the public school attendance area. Cause: We conclude the cause is that there was no specific individual in charge of complying with all requirements related to this federal program. Effect: The District did not provide equitable services to private school students residing within the District’s school attendance area. Recommendation: We recommend the District review its policies for assigning federal grant compliance to individuals who are aware of all compliance requirements related to each program for which it accepts federal grant funding. Views of Responsible Officials: The District agrees with this finding and will implement procedures intended to assure private schools are notified and invited in the afterschool program.
Show full finding ▾Hide full finding ▴Information on Federal Program: AL 84.287, Twenty-First Century Community Learning Centers, US Department of Education, Award Year: July 1, 2023 – June 30, 2024, Compliance Requirement: N – Special Tests and Provisions (Participation of Private School Children); Type of Finding: Noncompliance Criteria: A local educational agency (LEA), after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children who reside in the participating public school attendance area. Condition and Context: The District did not consult with private school officials in order to provide equitable services to students attending private school in the public school attendance area. Cause: We conclude the cause is that there was no specific individual in charge of complying with all requirements related to this federal program. Effect: The District did not provide equitable services to private school students residing within the District’s school attendance area. Recommendation: We recommend the District review its policies for assigning federal grant compliance to individuals who are aware of all compliance requirements related to each program for which it accepts federal grant funding. Views of Responsible Officials: The District agrees with this finding and will implement procedures intended to assure private schools are notified and invited in the afterschool program.
Communicate with private schools regarding their right to equitable services.
Identification of the federal program: AL 84.287, Twenty-First Century Community Learning Centers, US Department of Education, Award Year: July 1, 2023 – June 30, 2024, Compliance Requirement: N – Special Tests and Provisions (Participation of Private School Children); Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant compliance with federal programs. Condition and Context: The District did not consult with private school officials in order to provide equitable services to students attending private school in the public school attendance area. Cause: We conclude the cause is that there was no specific individual in charge of complying with all requirements related to this federal program. Effect: The District did not provide equitable services to private school students residing within the District’s school attendance area.Recommendation: We recommend the District review its policies for assigning federal grant compliance to individuals who are aware of all compliance requirements related to each program for which it accepts federal grant funding. Views of Responsible Officials: The District agrees with this finding and will implement procedures to ensure all employees charged with federal program compliance have been instructed the private schools must receive equitable services.
Show full finding ▾Hide full finding ▴Identification of the federal program: AL 84.287, Twenty-First Century Community Learning Centers, US Department of Education, Award Year: July 1, 2023 – June 30, 2024, Compliance Requirement: N – Special Tests and Provisions (Participation of Private School Children); Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant compliance with federal programs. Condition and Context: The District did not consult with private school officials in order to provide equitable services to students attending private school in the public school attendance area. Cause: We conclude the cause is that there was no specific individual in charge of complying with all requirements related to this federal program. Effect: The District did not provide equitable services to private school students residing within the District’s school attendance area.Recommendation: We recommend the District review its policies for assigning federal grant compliance to individuals who are aware of all compliance requirements related to each program for which it accepts federal grant funding. Views of Responsible Officials: The District agrees with this finding and will implement procedures to ensure all employees charged with federal program compliance have been instructed the private schools must receive equitable services.
Ensure Federal Programs are Complaint - All employees charged with federal program compliance have been instructed that private schools must receive equitable services
FAC accepted this audit on February 9, 2024 — management decision was due August 9, 2024.
The District did not obtain the required certified payroll reports. Context: While certified payroll reports were not obtained, the District did comply with related provisions, including the inclusion of the contract provision to pay prevailing wage rates contained in the contract with the contractor. Cause: The District’s current policy for obtaining certified payroll reports is compliant with state requirements, and did not contemplate the lower threshold required by federal regulation. Effect: The District did not confirm that the contractor who performed the work paid its workers the prevailing wage as required. Recommendation: We recommend the District implement policy for any upcoming real property construction to be funded using federal programs to ensure that prevailing wage requirements are monitored by use of obtaining certified payroll reports. Views of Responsible Officials: The District agrees with this finding and will adopt additional policies relating to construction projects with federal funds.
Show full finding ▾Hide full finding ▴Information on Federal Program: AL 84.424, Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: N – Special Tests and Provisions (Construction of Assets); Type of Finding: Noncompliance Criteria: Construction of real property using ESSER funds requires the contract to specify that workers will be paid the prevailing wage rate. To monitor the contractor’s compliance with the requirement, the District is required to obtain and review certified payroll reports documenting the contractor’s compliance. Condition: The District did not obtain the required certified payroll reports. Context: While certified payroll reports were not obtained, the District did comply with related provisions, including the inclusion of the contract provision to pay prevailing wage rates contained in the contract with the contractor. Cause: The District’s current policy for obtaining certified payroll reports is compliant with state requirements, and did not contemplate the lower threshold required by federal regulation. Effect: The District did not confirm that the contractor who performed the work paid its workers the prevailing wage as required. Recommendation: We recommend the District implement policy for any upcoming real property construction to be funded using federal programs to ensure that prevailing wage requirements are monitored by use of obtaining certified payroll reports. Views of Responsible Officials: The District agrees with this finding and will adopt additional policies relating to construction projects with federal funds.
Action: Obtain Certified Payroll Reports in Compliance with Prevailing Wage Requirements Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
The District did not implement an effective internal control over compliance sufficient to ensure compliance with the requirement to obtain certified payroll reports for work performed using ESSER program funding. Context: While certified payroll reports were not obtained, the District did comply with related provisions, including the inclusion of the contract provision to pay prevailing wage rates contained in the contract with the contractor. Cause: We are unsure of the cause, but it appears the District was unaware of the requirement to obtain certified payroll reports and thus did not implement an internal control to ensure compliance. Effect: The District did not confirm that the contractor who performed the work paid its workers the prevailing wage as required. Recommendation: We recommend the District implement policy for any upcoming real property construction to be funded using federal programs to ensure that prevailing wage requirements are monitored by use of obtaining certified payroll reports. Views of Responsible Officials: The District agrees with this finding and will adopt policies relating to construction projects with federal funds.
Show full finding ▾Hide full finding ▴Identification of the federal program: AL 84.424, Elementary and Secondary School Emergency Relief Fund (ESSER), US Department of Education, Award Year: July 1, 2022 – June 30, 2023, Compliance Requirement: N – Special Tests and Provisions (Construction of Assets); Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant compliance with federal programs. Condition: The District did not implement an effective internal control over compliance sufficient to ensure compliance with the requirement to obtain certified payroll reports for work performed using ESSER program funding. Context: While certified payroll reports were not obtained, the District did comply with related provisions, including the inclusion of the contract provision to pay prevailing wage rates contained in the contract with the contractor. Cause: We are unsure of the cause, but it appears the District was unaware of the requirement to obtain certified payroll reports and thus did not implement an internal control to ensure compliance. Effect: The District did not confirm that the contractor who performed the work paid its workers the prevailing wage as required. Recommendation: We recommend the District implement policy for any upcoming real property construction to be funded using federal programs to ensure that prevailing wage requirements are monitored by use of obtaining certified payroll reports. Views of Responsible Officials: The District agrees with this finding and will adopt policies relating to construction projects with federal funds.
Action: Ensure Federal Programs are Complaint Timeline: Complete by 7/1/2024 – The district will adopt policy relating to construction projects with federal funds
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
Revenue audit procedures revealed a material understatement of food service revenue due to the value of noncash commodities not being recorded. Management did not record a timely journal entry to record the noncash food services commodity revenue (Nutrition Cluster) resulting in a revenue understatement.
Show full finding ▾Hide full finding ▴Revenue audit procedures revealed a material understatement of food service revenue due to the value of noncash commodities not being recorded. Management did not record a timely journal entry to record the noncash food services commodity revenue (Nutrition Cluster) resulting in a revenue understatement.
Noncash commodity revenue and the related noncash cost of food used are now recorded in the accounting system on a monthly basis.
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