EIN: 936000597
UEI: GNNNF1L6MQS6
Audited by: Sorren CPAs PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 26, 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 26, 2026 (9 days ago).
What is a management decision? →Criteria – The Code of Federal Regulations Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Allowable Costs/Cost Principles, and Audit Requirements for Federal Awards, 2 CFR section 200.430(i)(1)(vii) - Audit Requirements, requires and auditee to maintain documentation of time and effort records for an employee who works on multiple activities or cost objectives. Condition - The District did not maintain records for staff who were split funded and worked under the Special Education (IDEA) program cluster. Cause - Internal controls in place did not ensure staff costs charged to the program aligned with compliance requirements to maintain complete and accurate time and effort documentation. Effect or Potential Effect - The District was not in compliance with Allowable Costs/Cost Principle compliance requirements to maintain appropriate documentation of time and effort for employees who work on multiple activities or cost objectives to support time spent in Federal programs. Questioned Costs – Estimated and actual questioned costs equal $33,459. Recommendations - We highly recommend that the District enhance internal controls to ensure those staff who are split funded with costs being applied to federal programs maintain appropriate and accurate documentation of time and effort requirements when applicable to the federal program. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. Management will properly apply internal controls to ensure the District maintains complete and accurate time and effort documentation of split funded employees charged to applicable Federal programs.
Show full finding ▾Hide full finding ▴Criteria – The Code of Federal Regulations Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Allowable Costs/Cost Principles, and Audit Requirements for Federal Awards, 2 CFR section 200.430(i)(1)(vii) - Audit Requirements, requires and auditee to maintain documentation of time and effort records for an employee who works on multiple activities or cost objectives. Condition - The District did not maintain records for staff who were split funded and worked under the Special Education (IDEA) program cluster. Cause - Internal controls in place did not ensure staff costs charged to the program aligned with compliance requirements to maintain complete and accurate time and effort documentation. Effect or Potential Effect - The District was not in compliance with Allowable Costs/Cost Principle compliance requirements to maintain appropriate documentation of time and effort for employees who work on multiple activities or cost objectives to support time spent in Federal programs. Questioned Costs – Estimated and actual questioned costs equal $33,459. Recommendations - We highly recommend that the District enhance internal controls to ensure those staff who are split funded with costs being applied to federal programs maintain appropriate and accurate documentation of time and effort requirements when applicable to the federal program. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. Management will properly apply internal controls to ensure the District maintains complete and accurate time and effort documentation of split funded employees charged to applicable Federal programs.
The District will implement controls to ensure that time and effort documentation is maintained for staff who are split funded with costs being applied to federal program.
FAC accepted this audit on July 29, 2025 — management decision was due January 29, 2026.
FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
FAC accepted this audit on July 5, 2023 — management decision was due January 5, 2024.
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
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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