EIN: 816000899
UEI: MPD3DQNATFH3
Audited by: Ross R Stalcup, CPA, PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 July 23, 2024 (778 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
At the beginning of the school year, the District did not set up the new project reporter codes for new grants and coded numerous expenditures to the old reporter codes. Also, payroll was posted to the incorrect projects. The District later reconciled the expenditures and posted journal entries to move the expenditures to the correct accounts and projects, but they did not maintain a clear audit trail for these journal entries. Criteria: Project reporter codes should be set up at the beginning of the school year and expenditures should be coded to the appropriate Federal Grant reporter code. Context: During our testing, we noted that numerous expenditures that were coded incorrectly. While the District made numerous adjustments to correct this, and no material errors were found, there was not a clear audit trail or explanation for the journal entries and it is reasonable to assume that errors in reporting these expenditures could occur in the future. Cause: The District?s accounting staff do not appear to have a cohesive policy regarding the initial coding of expenditures, in particular, related to Federal Awards. Effect: While we noted no material errors in FY 2019, the lack of internal controls around coding of expenditures could lead to inaccurate reporting of expenditures related to Federal Awards. Recommendation: We recommend the District implement policies an d procedures to ensure appropriate expenditures are coded to their related Federal Award as they are recognized.
Show full finding ▾Hide full finding ▴#2019-004 CFDA #84.010 Title I Part A, Coding of Expenditures to Correct Project Reporter Codes Condition: At the beginning of the school year, the District did not set up the new project reporter codes for new grants and coded numerous expenditures to the old reporter codes. Also, payroll was posted to the incorrect projects. The District later reconciled the expenditures and posted journal entries to move the expenditures to the correct accounts and projects, but they did not maintain a clear audit trail for these journal entries. Criteria: Project reporter codes should be set up at the beginning of the school year and expenditures should be coded to the appropriate Federal Grant reporter code. Context: During our testing, we noted that numerous expenditures that were coded incorrectly. While the District made numerous adjustments to correct this, and no material errors were found, there was not a clear audit trail or explanation for the journal entries and it is reasonable to assume that errors in reporting these expenditures could occur in the future. Cause: The District?s accounting staff do not appear to have a cohesive policy regarding the initial coding of expenditures, in particular, related to Federal Awards. Effect: While we noted no material errors in FY 2019, the lack of internal controls around coding of expenditures could lead to inaccurate reporting of expenditures related to Federal Awards. Recommendation: We recommend the District implement policies an d procedures to ensure appropriate expenditures are coded to their related Federal Award as they are recognized.
Condition: At the beginning of the school year, the District did not set up the new project reporter codes for new grants and coded numerous expenditures to the old reporter codes. Also, payroll was posted to the incorrect projects. Client response: The District will review and revise its coding procedure establishing disbursement and implementation deadlines for new FY project reporter codes for all appropriate funds. New FY project reporter codes will be disbursed to Payroll/HR and Purchasing & Payables to ensure all expenditures are coded to their respective grants within the first month of the new fiscal year.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
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FAC accepted this audit on July 6, 2017 — management decision was due January 6, 2018.
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2015-006
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2015-010
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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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