EIN: 952883296
UEI: HPUMHFBGYVL7
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2026, which was (70 days ago).
What is a management decision? →Criteria: Code of Federal Regulations, CFR 200.318-322, requires the non-Federal entity to have and use documented procurement procedures consistent with the standards of this section and §§ 200.317, 200.318, and 200.319 for the acquisition of property or services required under a Federal award or sub-award. For “formal purchases,” those where the aggregate dollar amount is higher than the simplified acquisition threshold, sealed bids are publicly solicited through an invitation and a firm fixed-price contract (lump sum or unit price) is awarded to the responsible bidder whose bid conforms with all the material terms and conditions of the invitation and is the lowest in price. Condition: During our testing, we noted one contract that did not include documentation demonstrating that competitive bids were obtained. Additionally, there was no evidence that due diligence was performed to substantiate the vendor’s designation as a sole source, nor was there documentation indicating that no other vendors could meet the district’s needs. Context: The matter was found in one of the two samples we reviewed. Questioned Cost: There is no questioned cost associated with this non-compliance. Cause: District relied on a letter from the vendor, believing that this was a sole source. Effect: This resulted in one contract totaling $632,765 being awarded without competitive bidding documentation. Recommendation: We recommend that the District comply with 2 CFR, section 200.318-322, which requires that an LEA maintain the documented procedures for procurement transactions under a federal award. Views of Responsible Officials: We agree with the auditor’s comments, and the following actions have or will be taken to ensure the procurement of goods and services for the nutrition services department follows all applicable steps according to Title 2, Code of Federal Regulations (2 CFR) sections 200.317-200.327; Title7, Code of Federal Regulations (7 CFR), parts 210 and 220; and all applicable state and local rules: 1. During the school year 2024/2025, changes were made to staff to allow for additional oversight. A Procurement Specialist reporting directly to the Director of Purchasing was added to staff in lieu of a Buyer that had previously reported to the Director of Nutrition Services. This move allowed for an additional step to ensure proper procurement is happening. 2. All purchasing methods, including Micropurchase, Simplified Acquisition, and Formal, will be followed in accordance with all applicable regulations, in line with RUSD’s written procurement procedures. 3. Any noncompetitive procurement will only occur if the conditions outlined in applicable regulations are met and sufficient evidence and documentation is received and retained, including participating in performing due diligence to ascertain whether a single source document is accurate from any given vendor. 4. In addition, documented annual training will take place for all staff involved in the procurement process. This procedure includes a review and annual update of procurement procedures, if applicable, and an acknowledgement of the nutrition services code of conduct in regards to purchasing.
We agree with auditor's comments, and the following actions have or will be taken to ensure the procurement of goods and services for the nutrition services department follows all applicable steps according to Title 2, Code of Federal Regulations (2 CFR) sections 200.317 -200.327; Title 7, Code of Federal Regulations (7 CFR), parts 210 and 220; and all applicable state and local rules: 1. During the school year 2024/2025, changes were made to staff to allow for additional oversight. A Procurement Specialist reporting directly to the Director of Purchasing was added to staff in lieu of a Buyer that had previously reported to the Director of Nutrition Services. This move allowed for an additional step to ensure proper procurement is happening. 2. All purchasing methods, including Micropurchase, Simplified Acquisition, and Formal, will be followed in accordance with all applicable regulations, in line with RUSD's written procurement procedures. 3. Any noncompetitive procurement will only occur if the conditions outlined in applicable regulations are met and sufficient evidence and documentation is received and retained, including participating in performing due diligence to ascertain whether a single source document is accurate from any given vendor. 4. In addition documented annual training will take place for all staff involved in the procurement process. This procedure includes a review and annual update of procurement procedures, if applicable, and an acknowledgement of the nutrition services code of conduct in regards to purchasing. Please reach out to us with any questions.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2024. 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 12, 2024, which was (738 days ago).
What is a management decision? →Criteria: The federal cost principles contained in the uniform guidance for administration of federal grants in Title 2 of the Code of Federal Regulations, Part 200 (the Uniform Guidance) specify which costs are allowable charges to federal programs, which costs are not allowable, and how costs charged to federal programs must be documented. LEAs must apply the Uniform Guidance to all federal funds that are subject to the cost principles. Section 200.430 specifies the standards for documenting salaries and wages charged to federal programs. These standards are in addition to those for payroll documentation. LEAs must adhere to these standards and to any additional standards established for particular programs. These standards require that employees funded through multiple cost objectives complete a personnel activity report (PAR) or equivalent documentation. The PAR or equivalent documentation must reflect an after‐the‐fact distribution of the actual activity of each employee, account for the total activity for which each employee is compensated, be prepared at least monthly and coincide with one or more pay periods and be signed by the employee. Condition: The District prepared semi-annual certifications for employees whose salaries were charged to the Special Education programs, but they were not done throughout the year. We observed that the certifications were not signed until October 2023, well after the end of the fiscal year being audited. Context: This deficiency was observed in all 25 employees we sampled from a population of 250. Effect: Failure to complete the certifications during the fiscal year could result in inaccurate charges for salaries and wages to the program.Cause: The District has experienced significant employee turnover and staffing shortages, leading to the finding. Questioned Costs: There is no question cost; however, the District charged $4,730,142 of salaries to the program during the 2022-23 fiscal year. Recommendation: We recommend that the District ensure that the portion of employee salaries charged to all federal programs be documented in accordance with federal guidelines on a more timely basis.Views of Responsible Officials: Moving forward, the administrative assistant has spoken with all parties whose salaries are part of the federal program to ensure they understand the purpose and need for the forms and has calendared all future dates in which collection of forms is required.
Moving forward, the following corrective actions will take place when documenting time and effort certifications to ensure salaries and wages are appropriately charged each fiscal year. 1. We will complete Semi-Annual Periodic Certification Forms for employees funded out of Special Ed: IDEA Basic Local Assistance Entitlement, Part B, Sec 611, twice a year as follows: a. July 1st through December 31st b. January 1st through June 30th i. For 10 month employees, we will ensure the second Semi-Annual Periodic Certification Form is completed within five days of the last day of school as the report MUST be signed/dated AFTER the end of the reporting period (January 1st through May 31st) 2. Archive a copy of the completed forms at site with the appropriate documentation such as job description, logs, calendars, and/or schedules each fiscal year.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2018. 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 11, 2018, which was (2962 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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