EIN: 132583260
UEI: G4J5GWKTM9E3
Audited by: PKF O'CONNOR DAVIES, LLP
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 January 2, 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 July 2, 2024 (792 days ago).
What is a management decision? →FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
For 4 out of 4 employees selected, no Personnel Activity Reports (PARs) were able to be provided documenting the allocation of the work performed on each grant. Cause: The School District did not comply with the requirements related to documentation of personnel expense as per CFR Title 2 Section 200.430. Effect: The use of budget estimates to allocate payroll and other charges may not be a reasonable approximation of the activity performed. Questioned Costs: None noted. Recommendation: We recommend that the School District maintain personnel activity reports for each employee. The certification will include the employee?s name and position, the period of employment, the name of the federal program, be completed after the work is done and be signed and dated by the employee periodically, in accordance with documentation requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs Finding: 2022-001 ? Other Matters ? Personnel Activity Reports (PARs) Programs: AL 84.425 Education Stabilization Fund Agency: U.S. Department of Education Criteria: Per 2 CFR 200.430(i)(vii) budget estimates alone do not qualify as support for payroll and other charges but may be used for interim accounting provided that the system used to establish the estimate produces reasonable approximations of the activity. Condition: For 4 out of 4 employees selected, no Personnel Activity Reports (PARs) were able to be provided documenting the allocation of the work performed on each grant. Cause: The School District did not comply with the requirements related to documentation of personnel expense as per CFR Title 2 Section 200.430. Effect: The use of budget estimates to allocate payroll and other charges may not be a reasonable approximation of the activity performed. Questioned Costs: None noted. Recommendation: We recommend that the School District maintain personnel activity reports for each employee. The certification will include the employee?s name and position, the period of employment, the name of the federal program, be completed after the work is done and be signed and dated by the employee periodically, in accordance with documentation requirements. Views of Responsible Officials: See Corrective Action Plan.
The following are the School District?s response to the suggested recommendations made in the management letter received from the School District?s auditors, PKF O?Connor Davies: Finding 2022-001: Other Matters ? Personnel Activity Reports (PARs) Condition For 4 out of 4 employees selected, no Personnel Activity Reports (PARs) were able to be provided documenting the allocation of the work performed on each grant. Corrective Action Planned The district will maintain the required PAR reports for each grant funded employee. If an employee is retroactively charged to a federal fund, we will obtain a signed PAR form from that employee at that time. Anticipated Completion Date November 21, 2022. The PAR forms have been completed and any additional PAR forms will be completed in accordance with Federal requirements. Individual Responsible for Corrective Action Plan Angelo Rubbo, Assistant Superintendent of Business, Finance, and Facilities
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