EIN: 830214827
UEI: QKP3N1XLGRB9
Audited by: CARVER FLOREK & JAMES, CPA'S
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 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 (85 days ago).
What is a management decision? →FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
Management was unable to provide documentation of suspension and debarment verification prior to commencing work under the federal award. Cause: The School District does not check suspension and debarment in compliance with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of verification is not in compliance with the requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that Management verify suspension and debarment in compliance with the requirements of Uniform Guidance. Corrective actions: Please see the last page for management's response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2024-002 Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance requires SAMS.gov contractor verification of debarment and suspension. Condition: Management was unable to provide documentation of suspension and debarment verification prior to commencing work under the federal award. Cause: The School District does not check suspension and debarment in compliance with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of verification is not in compliance with the requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that Management verify suspension and debarment in compliance with the requirements of Uniform Guidance. Corrective actions: Please see the last page for management's response as prepared on District letterhead.
Finding 2024-002 - Uniform Guidance Written Policies and Procedures - Significant Deficiency The District will ensure policies and procedures are developed to make sure contractors are verified that they are not debarred or suspended.
2023-004
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
Management was unable to provide written policies and procedures that address the District's responsibility to verify suspension and debarment prior to commencing work under the federal award. Cause: The School District does not have updated written policies that comply with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of written policies is not compliant with requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that the Board of Trustees and management review Financial Internal Control Policies and ensure that Uniform Guidance policies are compliant with the requirements of Uniform Guidance.
Show full finding ▾Hide full finding ▴2023-004: Uniform Guidance Written Policies and Procedures - Significant Deficiency in Internal Controls over Compliance ALN Number: 84.371 Criteria: Uniform Guidance policies, 2 CRF Part 180, states written policies and procedures related to internal controls be written and documented in regard to SAM.gov contractor verification of debarment and suspension. Condition: Management was unable to provide written policies and procedures that address the District's responsibility to verify suspension and debarment prior to commencing work under the federal award. Cause: The School District does not have updated written policies that comply with Uniform Guidance. Effect: Non-compliance with the requirements of Uniform Guidance. While detail testing found no unallowed costs, a lack of written policies is not compliant with requirements of Uniform Guidance. Questioned Costs: $0 Recommendation: We recommend that the Board of Trustees and management review Financial Internal Control Policies and ensure that Uniform Guidance policies are compliant with the requirements of Uniform Guidance.
Month End Control Procedures - Material Weakness The District will ensure policies and procedures are developed to make sure contractors are verified that they are not debarred or suspended.
FAC accepted this audit on February 7, 2023 — management decision was due August 7, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on January 8, 2020 — management decision was due July 8, 2020.
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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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