EIN: 856002349
UEI: N276L1YAZL51
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 12, 2026. 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 February 12, 2027 (172 days from today).
What is a management decision? →2023-010 - LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED AND MODIFIED Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2023 Questioned Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY23 audit. Management’s Progress in 2023: The District did not make progress on this finding from the prior year. Criteria 2 CFR 200.512 stpulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors
Show full finding ▾Hide full finding ▴2023-010 - LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED AND MODIFIED Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2023 Questioned Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY23 audit. Management’s Progress in 2023: The District did not make progress on this finding from the prior year. Criteria 2 CFR 200.512 stpulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors
Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action The District acknowledges the finding. The FY23 Single Audit reporting package was not timely filed due to the delayed audit, prior-year close issues, turnover, and incomplete audit preparation. Corrective action includes implementing an audit calendar, preparing the SEFA timely and on the required basis, tracking audit requests, assigning responsibility for federal reporting items, and monitoring the Federal Audit Clearinghouse filing deadline. The District will submit future Single Audit reporting packages within the required timeframe. Due Date of Completion: In progress; procedures to be implemented for the FY26 audit cycle and ongoing thereafter. Responsible Party(ies) Superintendent, Director of Finance/Business Office, and contracted finance support.
2022-011
FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Show full finding ▾Hide full finding ▴2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE Funding agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Award Period: Various Award Periods Type of Finding: Material Non-compliance Compliance Area: Reporting Question Costs: None Condition The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by grantors.
Recommendation We recommend that Management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future federal Uniform Grant Guidance reporting packages. Management Response Corrective Action: Change in Key Personnel: The District has had a change in key personnel after the close of FY22. The Chief Financial Officer has been replaced with a new Director of Finance. Change in Business Office Personnel: The District has had a major change in Business Office staff. Of the six roles in business operations, five staff members are new to the District after FY22. Ongoing Training and Procedure Development: The District has ongoing training for new staff and is constantly improving upon its accounting procedures. Due Date of Completion: FY24-25 Responsible Party(ies): Director of Finance and Business Office Staff
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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