EIN: 926000091
UEI: EVAZRLJLB7K8
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 10 [Department of Agriculture]
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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 9, 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 9, 2026 (93 days ago).
What is a management decision? →FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Education Federal Program: Impact Aid ALN: 84.041 Award Numbers: S041B 20240141 Award Years: 2024 (application year) Type of Finding: Significant deficiency in internal control over reporting and noncompliance. Criteria: Each school district must submit an Impact Aid application annually by January 31 at 11:59 p.m. Eastern Time. Condition and Context: During our review of the 2024 application, we noted that the application was not submitted timely. The application was not considered submitted until February 1, 2023. Cause: Lack of internal control over reporting requirements. Effect: Failure to submit the Impact Aid application may result in loss of funding or other penalties. Questioned Costs: None. Repeat Finding: No. Recommendation: The Department of Education urges applicants to begin working on the application well before the deadline and to not wait until the last minute. They also clearly state that application is not complete until the signature task is submitted. We recommend that management submits the application before the deadline and takes advantage of tools available on impactaid.ed.gov designed to help submit applications. Management’s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Education Federal Program: Impact Aid ALN: 84.041 Award Numbers: S041B 20240141 Award Years: 2024 (application year) Type of Finding: Significant deficiency in internal control over reporting and noncompliance. Criteria: Each school district must submit an Impact Aid application annually by January 31 at 11:59 p.m. Eastern Time. Condition and Context: During our review of the 2024 application, we noted that the application was not submitted timely. The application was not considered submitted until February 1, 2023. Cause: Lack of internal control over reporting requirements. Effect: Failure to submit the Impact Aid application may result in loss of funding or other penalties. Questioned Costs: None. Repeat Finding: No. Recommendation: The Department of Education urges applicants to begin working on the application well before the deadline and to not wait until the last minute. They also clearly state that application is not complete until the signature task is submitted. We recommend that management submits the application before the deadline and takes advantage of tools available on impactaid.ed.gov designed to help submit applications. Management’s Response: See Corrective Action Plan.
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern Time. During Altman, Rogers & Co.’s review of CCSD’s FY 24 application, Altman, Rogers & Co. notes a significant deficiency because CCSD’s application was not submitted until February 1, 2023. CCSD discovered there was a discrepancy with the instructions for our FY 24 Impact Aid application between what was provided on the Impact Aid website for Section 7003 Application Instructions and a slide presentation that the U.S. Department of Education developed for Impact Aid Applications. CCSD’s Business Manager, Melinda Bass, followed the instructions on the Impact Aid website that stated that Impact Aid applications will be placed in a “Waiting Signature” status and the LEA user will be notified by email that they would have a task waiting. CCSD Business Manager, Melinda Bass, followed these instructions and then unfortunately discovered the discrepancy between the website and slide presentation. CCSD submitted our FY 24 Impact Aid application on time by the January 31 deadline, however, because we were waiting for email confirmation, the application wasn’t signed by the January 31 deadline and was signed on February 1. CCSD disagrees with this item being considered a significant deficiency. Moving forward, CCSD will ensure all Impact Aid applications are submitted and signed by the January 31 deadline.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
FAC accepted this audit on October 18, 2021 — management decision was due April 18, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 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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