Ontario School District 8C

EIN: 936000720

UEI: TXR7F5DNUJM6

Data as of August 22, 2026

Ontario School District 8C10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 15, 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 July 15, 2026 (39 days ago).

What is a management decision? →
2024-001
Cost Allowability

CONDITION: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the District. CRITERIA: The District is required to use an indirect cost rate for this program, and cannot charge indirect costs over that amount. EFFECT: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. CAUSE: The District overcharged indirect costs to the cluster. RECOMMENDATIONS: We recommend that the District implement a review and approval process to ensure calculations and all adjusting journal entries are reviewed and approved by someone independent of their preparation. MANAGEMENT'S RESPONSE: The District will implement a formal review and approval process for indirect charge calculations to ensure that these calculations are consistent with the data recorded in the accounting system.

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Full finding narrative

CONDITION: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the District. CRITERIA: The District is required to use an indirect cost rate for this program, and cannot charge indirect costs over that amount. EFFECT: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. CAUSE: The District overcharged indirect costs to the cluster. RECOMMENDATIONS: We recommend that the District implement a review and approval process to ensure calculations and all adjusting journal entries are reviewed and approved by someone independent of their preparation. MANAGEMENT'S RESPONSE: The District will implement a formal review and approval process for indirect charge calculations to ensure that these calculations are consistent with the data recorded in the accounting system.

Corrective Action Plan

The District will implement a formal review and approval process for indirect charge calculations to ensure that these calculations are consistent with the data recorded in the accounting system. This plan has been implemented during the 24-25 school year.

About Allowable Costs / Cost Principles →

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