EIN: 800257911
UEI: C188DC8NFN23
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 2024. 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 11, 2025 (471 days ago).
What is a management decision? →The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Show full finding ▾Hide full finding ▴Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Audit Recommendation 2024-001: • The School should ensure that processes are in place to understand reporting requirements that ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue Plan (ARP ESSER) reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.
The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Show full finding ▾Hide full finding ▴Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Audit Recommendation 2024-002: • The School should ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Both ESSER and ARP ESSER reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.
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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