EIN: 116002013
UEI: V78RZKUWQK28
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2020. 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 5, 2020 (2213 days ago).
What is a management decision? →Special Education Cluster (2019-001) Federal Audit Reporting: Criteria - The Uniform Guidance requires local educational agencies to maintain time and effort distribution records in accordance with 2 CFR Section 200.431 (i)(l )(vii) for employees who work on multiple activities or cost objectives. Condition - We reviewed a sample of seven employees out of a total population of 38 employees whose wages were charged to the Special Education Cluster programs to verify the certification reports required to monitor the time and distribution requirement. The District was unable to provide the certification reports for five of the employees tested. Effect of Condition - The District was not in compliance with compliance with 2 CFR Section 200.431(i)(l)(vii) of the Uniform Guidance. Recommendation - We recommend that the District regularly verify that time and effort distribution records are maintained for employees charged to Federal grants in accordance with Uniform Guidance. Management's Response - The District has implemented procedures to ensure compliance with 2 CFR Section 200.43 l(i)(l)(vii).
Show full finding ▾Hide full finding ▴Special Education Cluster (2019-001) Federal Audit Reporting: Criteria - The Uniform Guidance requires local educational agencies to maintain time and effort distribution records in accordance with 2 CFR Section 200.431 (i)(l )(vii) for employees who work on multiple activities or cost objectives. Condition - We reviewed a sample of seven employees out of a total population of 38 employees whose wages were charged to the Special Education Cluster programs to verify the certification reports required to monitor the time and distribution requirement. The District was unable to provide the certification reports for five of the employees tested. Effect of Condition - The District was not in compliance with compliance with 2 CFR Section 200.431(i)(l)(vii) of the Uniform Guidance. Recommendation - We recommend that the District regularly verify that time and effort distribution records are maintained for employees charged to Federal grants in accordance with Uniform Guidance. Management's Response - The District has implemented procedures to ensure compliance with 2 CFR Section 200.43 l(i)(l)(vii).
Name of Auditee: Roosevelt Union Free School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2019 CAP Prepared by: Lyne Taylor Phone: (516) 345-7021 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Audit Finding 2019-001 - The District was not in compliance with 2 CFR Section 200.43 l(i)(l)(vii) of the Uniform Guidance with respect to the Special Education Cluster. (a) Implementation Plan of Actions - The District has implemented procedures to ensure compliance with 2 CFR Section 200.43 l(i)(l)(vii). (b) Implementation Date - The District implemented the plan of action noted above in October 2019. (c) Persons Responsible for Implementation - The Board of Education and Assistant Superintendent of Business.
FAC accepted this audit on November 7, 2017 — management decision was due May 7, 2018.
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