EIN: 826000728
UEI: JSKFHRD8GNZ4
Audited by: QUEST CPAS PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
Three employees were lacking appropriate evidence of right to work or background checks. Context: During our single-audit test work, we identified one employee who had not completed the I-9 ?Employment Eligibility Verification? which provides proof of their right to work for the District. Two employees were lacking background checks, which is a requirement for all adults who work with children. Questioned Costs: $0. Cause: Missed steps in the District?s process for hiring employees. Effect: Employees could be working at the District without the legal right and/or have a background that would make them ineligible to work for a school district. Auditor Recommendation: We recognize that the District is currently in the process of identifying and rectifying any such missing information. We recommend that the District continue this process and review the internal control processes in place to identify gaps that might cause similar issues in the future. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See corrective action plan on page 62.
Show full finding ▾Hide full finding ▴2021-002 Hiring Policies and Procedures ? (Material Weakness) Funding Agency: US Department of Education Title: Title I Improving basic programs CFDA Number: 84.010 Criteria or Specific Requirement: An internal control structure related to District hiring practices should be designed to identify and properly complete all tasks associated with verifying and hiring appropriate individuals. Condition: Three employees were lacking appropriate evidence of right to work or background checks. Context: During our single-audit test work, we identified one employee who had not completed the I-9 ?Employment Eligibility Verification? which provides proof of their right to work for the District. Two employees were lacking background checks, which is a requirement for all adults who work with children. Questioned Costs: $0. Cause: Missed steps in the District?s process for hiring employees. Effect: Employees could be working at the District without the legal right and/or have a background that would make them ineligible to work for a school district. Auditor Recommendation: We recognize that the District is currently in the process of identifying and rectifying any such missing information. We recommend that the District continue this process and review the internal control processes in place to identify gaps that might cause similar issues in the future. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See corrective action plan on page 62.
November 4, 2021 Corrective Action Plan Regarding Hiring Policies and Procedures Finding 2021-001 and 2021-002 During the financial audit for FY 20-21, it was brought to our attention that three employees were lacking appropriate evidence of right to work or background checks. During the single-audit test work, one employee was identified who had not completed the I-9 ?Employment Eligibility Verification? which provides proof of their right to work for the District. Two employees were lacking background checks, which is a requirement for all adults who work with children. To ensure that this does not happen in the future, the following procedures have been put into place. 1. The District will complete an internal audit to identify and obtain missing I-9 forms and background checks. 2. The District has implemented E-Verify to report and verify I-9 information in a timely manner. 3. The District will review uploaded background check information on a monthly basis to ensure uploaded fingerprint records for new employees have been received and processed by the State Department of Education. As of the date of this audit report, all correction actions have been implemented. If additional information is needed, please contact Patricia Wade, Director of Human Resources at pwade@caldwellschools.org or 208-455-3300.
Three of ten employees in the sample had verifying signature from either the employee or the supervisor (the Principal) to verify the allocation of costs to the Title I program. Context: Principals within the District are required to request Title I teachers and aides according to their school?s needs. As they have completed the schedules and requests for these individuals, they are also charged with the verification of employee allocation of time twice a year (depending on the allocation of the paraprofessional or teacher). This Time and Effort reporting is essential to substantiate the reimbursement requests for these employees. At least two principals did not complete the required documentation for Time and Effort for the employees working in the Title I program at their school. The director, being new, did not catch the missing signatures. Questioned Costs: $0. Cause: It appears to be an incomplete understanding by these particular principals of understanding their responsibility in context of the funding and availability of these specialists. Effect: There is a chance that expenditures related to the unsubstantiated teachers and professionals could be disallowed and the District required to return those funds. Auditor Recommendation: We recommend that the District continue working with all staff, and with these particular principals to ensure their understanding of their role and responsibility related to Time and Effort reporting. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See corrective action plan on page 63.
Show full finding ▾Hide full finding ▴2021-003 Time and Effort Documentation ? (Material Weakness) Funding Agency: US Department of Education Title: Title I Improving basic programs CFDA Number: 84.010 Criteria or Specific Requirement: Documentation must be maintained for all employees coded to a federal program in whole or in part. Condition: Three of ten employees in the sample had verifying signature from either the employee or the supervisor (the Principal) to verify the allocation of costs to the Title I program. Context: Principals within the District are required to request Title I teachers and aides according to their school?s needs. As they have completed the schedules and requests for these individuals, they are also charged with the verification of employee allocation of time twice a year (depending on the allocation of the paraprofessional or teacher). This Time and Effort reporting is essential to substantiate the reimbursement requests for these employees. At least two principals did not complete the required documentation for Time and Effort for the employees working in the Title I program at their school. The director, being new, did not catch the missing signatures. Questioned Costs: $0. Cause: It appears to be an incomplete understanding by these particular principals of understanding their responsibility in context of the funding and availability of these specialists. Effect: There is a chance that expenditures related to the unsubstantiated teachers and professionals could be disallowed and the District required to return those funds. Auditor Recommendation: We recommend that the District continue working with all staff, and with these particular principals to ensure their understanding of their role and responsibility related to Time and Effort reporting. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See corrective action plan on page 63.
November 4, 2021 Corrective Action Plan regarding Time and Effort of Title I Personnel Finding: 2021-003 During the financial audit for FY 20-21 it was brought to our attention that three of ten employees in the Time and Effort sample lacked verifying signature from either the employee or the supervisor (the principal) to verify the allocation of costs to the Title I program. Principals within the District are required to request Title I teachers and aides according to their school?s needs. As they have completed the schedules and requests for these individuals, they are also charged with the verification of employee allocation of time twice a year (depending on the allocation of the paraprofessional or teacher). To ensure that this does not happen in the future the following procedures have been put into place. 1. After the December payroll each year, a report listing all of the personnel coded to Federal Programs will be generated. Reports will be sent to principals to ensure names are correct and that any assignment changes have been appropriately communicated and documented. This same process will take place after March payroll each year. Reminders for these reports to be signed and returned to the Federal Programs Director have been sent to district leadership including principals. 2. Report signatures and completion by principals will be double-checked during the mid-year and end-of-year individual principal meetings to ensure that all required documentation is correct and in place. 3. This item has been added to the Federal Programs Department end of year checklist to ensure completion and compliance. As of the date of this audit report, all correction actions have been implemented and completed. If additional information is needed, please contact Tamara Lawson, Director of Federal Programs at tlawson@caldwellschools.org or (208) 455-3300.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 27, 2017 — management decision was due October 27, 2017.
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