EIN: 936000566
UEI: CRLJD123U3L1
Audited by: Clear Trail CPAS
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 August 3, 2026 (26 days ago).
What is a management decision? →SA-2025-01 FEDERAL AWARD PROGRAM: 84.425 ESSER SPECIFIC REQUIREMENT: Documentation for employees should conform with employment law. CONDITION: During our testing of ESSER, we noted 2 employees where I9s were not retained. QUESTIONED COSTS: None noted CONTEXT: The finding is limited to the expenditures described in the condition. EFFECT: The District was not in compliance with federal government regulations regarding documentation of employment. CAUSE: The District has not properly completed and retained I9s for all employees. RECOMMENDATION: We recommend the District retain all I9s in accordance with federal law. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation. Financial Services is in communication with the Director of Human Resources regarding this issue. Human Resources is developing a review process to identify non-compliant I9s and implementing a new staff training program for proper completion of I9 documents, in making corrections and replacing missing documents.
Show full finding ▾Hide full finding ▴SA-2025-01 FEDERAL AWARD PROGRAM: 84.425 ESSER SPECIFIC REQUIREMENT: Documentation for employees should conform with employment law. CONDITION: During our testing of ESSER, we noted 2 employees where I9s were not retained. QUESTIONED COSTS: None noted CONTEXT: The finding is limited to the expenditures described in the condition. EFFECT: The District was not in compliance with federal government regulations regarding documentation of employment. CAUSE: The District has not properly completed and retained I9s for all employees. RECOMMENDATION: We recommend the District retain all I9s in accordance with federal law. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation. Financial Services is in communication with the Director of Human Resources regarding this issue. Human Resources is developing a review process to identify non-compliant I9s and implementing a new staff training program for proper completion of I9 documents, in making corrections and replacing missing documents.
4. Deficiency #4 – SA-2025-001 a. Federal Award Program – 84.425 ESSER During our testing of ESSER, we noted 2 employees where I9s were not retained. RECOMMENDATION: We recommend the District retain all I9s in accordance with federal law. b. The Director of Financial Services is in communication with the Director of Human Resources regarding this issue. Human Resources is developing a review process to identify non-compliant i9s and implementing a new staff training program for proper completion, correction and replacement of I9 documents. c. This will be implemented as of June 30, 2026.
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on May 22, 2024 — management decision was due November 22, 2024.
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequent documentation was received during the audit process. This documentation has been noted for any future disbursements to ensure proper documentation is received beforehand. c. This was implemented as of March 2024
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent changes were made once new expenditure information was recorded and the SEF A was appropriately updated. c. This was implemented as of February 2024.
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
18. Deficiency #18 SA-2023-005 a. Significant Deficiency - Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. b. Proper documentation was not received before disbursement to show prevailing wage requirements in relation to Charter School payments. Documentation was received during the audit when requested by charter schools and no errors/issues were found. Documentation and notes for the future have been noted for future disbursements. c. This was implemented as of February 2024. Governing
FAC accepted this audit on May 23, 2023 — management decision was due November 23, 2023.
SA-2022-3 ? MATERIAL WEAKNESS FEDERAL AWARD PROGRAM ? 32.009 Emergency Connectivity Fund Program SPECIFIC REQUIREMENT ? The Emergency Connectivity Fund Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. CONDITION: The District did not meet the asset and service inventories as outlined in the compliance supplement. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without asset and service inventories the possibility exists of non compliance with keeping, maintaining and disposing of federally purchased equipment. CAUSE: The District did not meet the asset and service inventory requirements as outlined in the compliance supplement. RECOMMENDATION: We recommend the District comply with the requirements as set forth in the compliance supplement. VIEWS OF RESPONSBILE OFFICIALS: The Superintendent and Chief Administrative Officer are aware of this condition and recommendation and will direct staff to complete recommendation.
Show full finding ▾Hide full finding ▴SA-2022-3 ? MATERIAL WEAKNESS FEDERAL AWARD PROGRAM ? 32.009 Emergency Connectivity Fund Program SPECIFIC REQUIREMENT ? The Emergency Connectivity Fund Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. CONDITION: The District did not meet the asset and service inventories as outlined in the compliance supplement. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without asset and service inventories the possibility exists of non compliance with keeping, maintaining and disposing of federally purchased equipment. CAUSE: The District did not meet the asset and service inventory requirements as outlined in the compliance supplement. RECOMMENDATION: We recommend the District comply with the requirements as set forth in the compliance supplement. VIEWS OF RESPONSBILE OFFICIALS: The Superintendent and Chief Administrative Officer are aware of this condition and recommendation and will direct staff to complete recommendation.
Single Audit Findings 1. SA-2022-03 ? In the future, the district will ensure that all proper documentation is retained, including itemized receipts for all grant purchases.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 2017.
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