EIN: 816000743
UEI: MJC1NT4J7F27
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2022 (1406 days ago).
What is a management decision? →During testing we noted the District entered into a contract for a shower remodel project that totaled $83,385 with no formal bids being obtained or documented by the District. Context: We reviewed all purchases of equipment and real property from Education Stabilization Funds. Questioned Costs: None Effect: The District did not follow its policies and procedures pertaining to procurement of assets and as such may not have gotten the best price for the property acquired. Cause: The District separated the procurement of the project into two parts. One was for the labor to be provided by the contractor for the remodel of the locker rooms which was under the District's bid threshold. The other part consisted of the District agreeing to purchase the supplies and materials related to the remodel for the contractor. This allowed the District to circumvent the policies and procedures relating to procurement that were adopted by the board of trustees. Auditor's Recommendation: We recommend that the District reviews project cost prior to entering into agreements to ensure that the project does not exceed the District's bid solicitation requirements. View of Responsible Officials: There was a misunderstanding of the total cost of the project. The District had to pay for the materials up front due to worries of the supply chain and prices for materials increasing. The contractor was paid separately in installments. In the future the District will review projects for total cost and insure the bid process is followed.
Show full finding ▾Hide full finding ▴2021-002 Equipment and Real Property Management Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief Fund AL number: 84.425D Award year and number: 036-0659-91-2020 and 036-0659-92-2021 Criteria or Specific Requirement: Code of Federal Regulation 200.320 requires that non-federal entities have and use documented procurement procedures, consistent with the standards of the code of federal regulation sections 200.317, 200.318 and 200.319 for the acquisition of property services. The District's bids and contracts policy states "If the sum of the contract or work exceeds $80,000, the District will call for formal bids" Condition: During testing we noted the District entered into a contract for a shower remodel project that totaled $83,385 with no formal bids being obtained or documented by the District. Context: We reviewed all purchases of equipment and real property from Education Stabilization Funds. Questioned Costs: None Effect: The District did not follow its policies and procedures pertaining to procurement of assets and as such may not have gotten the best price for the property acquired. Cause: The District separated the procurement of the project into two parts. One was for the labor to be provided by the contractor for the remodel of the locker rooms which was under the District's bid threshold. The other part consisted of the District agreeing to purchase the supplies and materials related to the remodel for the contractor. This allowed the District to circumvent the policies and procedures relating to procurement that were adopted by the board of trustees. Auditor's Recommendation: We recommend that the District reviews project cost prior to entering into agreements to ensure that the project does not exceed the District's bid solicitation requirements. View of Responsible Officials: There was a misunderstanding of the total cost of the project. The District had to pay for the materials up front due to worries of the supply chain and prices for materials increasing. The contractor was paid separately in installments. In the future the District will review projects for total cost and insure the bid process is followed.
Please accept this letter as our response to the audit findings. 2021-001 Bid Solicitation 2021-002 Equipment and Real Property Management This was a misunderstanding of the total cost of the project. We had to pay for the materials upfront due to worries of the supply chain and increasing prices. The contractor was paid for the installation of the project separately. Total cost of the project came in at $79,988. We appreciate the clarification of the bid solicitation and federal funds process and will adhere to the correct procedure in the future.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.