EIN: 880133117
UEI: KWRAT4N4JE23
Audited by: HintonBurdick CPAs & Advisors
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 30, 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 30, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
The District?s average cost per special education student in fiscal year 2019 was less than the average cost per special education student in fiscal year 2018 (the combination of State and local funds). Cause: IDEA, Part B funds received by the District were used to reduce the level of expenditures for the education of children with disabilities made by the District from a combination of State and local funds. It appears that the District?s relatively new management was unaware of the unintended consequences of using IDEA, Part B funds to reduce the level of expenditures for the education of children with disabilities made by the District from a combination of State and local funds. Effect: The District did not meet the maintenance of effort compliance requirement. Recommendation: We recommend the District work closely with the State of Nevada, Department of Education, to address the consequences of failure to maintain effort. The District should ensure that its policies and procedures adequately address maintenance of effort requirements.
Show full finding ▾Hide full finding ▴Criteria: IDEA, Part B funds (84.027) received by a local educational agency (LEA) cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. The LEA must meet the eligibility standard and the compliance standard. To meet the eligibility standard, the LEA must budget for the education of children with disabilities at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: local funds only; the combination of State and local funds; local fund only on a per capita basis; or the combination of State and local funds on a per capita basis. Expenditures made from funds provided by the Federal Government for which the LEA is required to account through the State may not be considered in determining whether an LEA meets the eligibility standard. To meet the compliance standard, IDEA, Part B funds provided to an LEA must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of these expenditures for the preceding fiscal year. An LEA meets this standard if it does not reduce the level of expenditures for the education of children with disabilities made by the LEA from at least one of the following sources below the level of those expenditures from the same source for the preceding fiscal year: local funds only; the combination of State and local funds; local fund only on a per capita basis; or the combination of State and local funds on a per capita basis. Condition: The District?s average cost per special education student in fiscal year 2019 was less than the average cost per special education student in fiscal year 2018 (the combination of State and local funds). Cause: IDEA, Part B funds received by the District were used to reduce the level of expenditures for the education of children with disabilities made by the District from a combination of State and local funds. It appears that the District?s relatively new management was unaware of the unintended consequences of using IDEA, Part B funds to reduce the level of expenditures for the education of children with disabilities made by the District from a combination of State and local funds. Effect: The District did not meet the maintenance of effort compliance requirement. Recommendation: We recommend the District work closely with the State of Nevada, Department of Education, to address the consequences of failure to maintain effort. The District should ensure that its policies and procedures adequately address maintenance of effort requirements.
In the past, Special Education expenditures were not monitored actively during the year but were dealt with on an annual basis. Moving forward, this budget will be addressed and monitored quarterly in order to anticipate any potential violations in regard to the Maintenance of Effort requirement. Ms. Ancho, the finance officer, will communicate directly with the superintendent to discuss the trajectory of expenditures during the year so there will be no surprises or failure at the end of the fiscal year. The special education budget will be reviewed with the special education director, the finance officer, and the superintendent on a regular basis to make sure the maintenance of effort is in compliance. The new procedures and practices will be implemented beginning October 1, 2019 and moving forward on a quarterly basis.
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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