EIN: 836000658
UEI: J5NMBN27LNS7
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 3, 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 3, 2026 (103 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
2023-002: Internal Control Purchase Order Approval Criteria: The District should follow its Grant Management Procedures over requisition and purchase orders. Condition & Cause: During our testing over grant expenditures, we found 2 out of 25 transactions tested, that the invoice date preceded the date of the final approved purchase order. Additionally, we found that for one project, the District was not preparing and approving the appropriate supporting vouchers, including signed perjury statements, for payments subsequent to the originial voucher/payment on the project. Effect: The District could make purchases prior to proper authorization. Repeat Finding: No. Recommendation: In accordance with the District's policy, the District should not receive goods and services prior to final approval of the purchase order. Additionally, the District should prepare a separate voucher for each individual check/payment. Responsible Official's Response: Please see the last page for maangement's response as prepared on District letterhead.
Show full finding ▾Hide full finding ▴2023-002: Internal Control Purchase Order Approval Criteria: The District should follow its Grant Management Procedures over requisition and purchase orders. Condition & Cause: During our testing over grant expenditures, we found 2 out of 25 transactions tested, that the invoice date preceded the date of the final approved purchase order. Additionally, we found that for one project, the District was not preparing and approving the appropriate supporting vouchers, including signed perjury statements, for payments subsequent to the originial voucher/payment on the project. Effect: The District could make purchases prior to proper authorization. Repeat Finding: No. Recommendation: In accordance with the District's policy, the District should not receive goods and services prior to final approval of the purchase order. Additionally, the District should prepare a separate voucher for each individual check/payment. Responsible Official's Response: Please see the last page for maangement's response as prepared on District letterhead.
Finding 2023-002 Position on Finding: Internal Control over Purchase Order Approval Corrective Action: District is working on reinforcing purchasing procedures amongst all district employees and will work to ensure that all purchases occur after the approval of the requistion. District is in process of re-teaching administrative staff and then working on staff re-training to ensure that all employees follow the procedures. District will work to reinforce cahs management procedures and purchasing procedures amongst all employees.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
Criteria: Non-federal entities must establish written procedures to implement the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Condition & Cause: The District does not have a written policy to comply with the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Effect: The District lacks a written policy associated with cash management of federal grant funds that is required for non-federal entities who receive federal funds. This caused noncompliance with certain requirements under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities must establish written procedures to implement the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Condition & Cause: The District does not have a written policy to comply with the requirements of 2 CFR Section 200.305 (2CFR Section 200.302(b)(6)). Effect: The District lacks a written policy associated with cash management of federal grant funds that is required for non-federal entities who receive federal funds. This caused noncompliance with certain requirements under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
RE: Corrective Action Plan Ms. Rooney: As per your request for corrective action plans related to audit findings we submit the following: Finding 2021-002: Lack of written cash management procedures for Federal Grants Position on Finding: The district indeed lacks a set of cash management procedures. Corrective Action: The district will work during the remaining part of this fiscal year to establish a set of cash management procedures for Federal Funds. This will be an inclusive process that will include district leadership. If you have any questions in regards to this item please let me know.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 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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