EIN: 046006215
UEI: VB7FUL4BQAC9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 2023. 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 5, 2023 (1144 days ago).
What is a management decision? →2021-002 Maintain Adequate Time and Effort Documentation ? Special Education Cluster (Compliance and Internal Control over Compliance - Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness Criteria or Specific Requirement Federal grant recipients are required to maintain federally compliant documentation to support time and effort of employees working solely or partially on federal grants. These records must be maintained in accordance with federal cost principles (Uniform Guidance, 2 CFR Part 200.430), and must, in some documented fashion, provide evidence that the time charged to federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context The School District did not have adequate documentation to support the time and effort of employees who charged time to grant activities. Cause The School District has not established adequate procedures to ensure compliance with the provisions of applicable federal cost principles. Effect or Potential Effect Known questioned costs are $222,498 which represent payroll costs charged to the grant. Recommendation Documentation should be retained to support time and effort of all employees who charge time to grant activities, in accordance with applicable federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Show full finding ▾Hide full finding ▴2021-002 Maintain Adequate Time and Effort Documentation ? Special Education Cluster (Compliance and Internal Control over Compliance - Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance and Internal Control over Compliance - Material Weakness Criteria or Specific Requirement Federal grant recipients are required to maintain federally compliant documentation to support time and effort of employees working solely or partially on federal grants. These records must be maintained in accordance with federal cost principles (Uniform Guidance, 2 CFR Part 200.430), and must, in some documented fashion, provide evidence that the time charged to federal programs represents the time actually spent on that grant function by the employee. For employees who work partially on grant activities, time logs can be prepared and must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. For employees who work solely on grant activities, semi-annual certifications can be prepared and also must be signed by either the employee or a supervisor knowledgeable of the work performed by the employee. Condition and Context The School District did not have adequate documentation to support the time and effort of employees who charged time to grant activities. Cause The School District has not established adequate procedures to ensure compliance with the provisions of applicable federal cost principles. Effect or Potential Effect Known questioned costs are $222,498 which represent payroll costs charged to the grant. Recommendation Documentation should be retained to support time and effort of all employees who charge time to grant activities, in accordance with applicable federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Audit Finding Reference: 2021-002, Maintain Adequate Time and Effort Documentation Planned Corrective Action: Document time and effort of employees working solely or partially on federal grants. Name of Contact Person and Completion Date: Jordan Burns, Director of Finance and Operations. burnsj@pvrsdk12.org. Anticipated completion date: Currently implementing this requirement for FY23 federal grants. Already completed.
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