EIN: 166002125
UEI: S9SJLWU4HM71
Audited by: Drescher & Malecki LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 23, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
Certification of Federal Payroll US Department of Education ? Title 1 (CFDA #84.010A) Year ended June 30, 2021 Conditions and Criteria: During the year, it was noted that the District did not complete payroll certifications for federal programs. Cause and Effect: During instances when employees of the District have their duties allocated to multiple Federal award programs or both Federal and non-Federal programs, Federal guidelines require that activities reports which detail the amount of time spent within each program be completed to support the allocation of payroll. Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The District's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
Show full finding ▾Hide full finding ▴Certification of Federal Payroll US Department of Education ? Title 1 (CFDA #84.010A) Year ended June 30, 2021 Conditions and Criteria: During the year, it was noted that the District did not complete payroll certifications for federal programs. Cause and Effect: During instances when employees of the District have their duties allocated to multiple Federal award programs or both Federal and non-Federal programs, Federal guidelines require that activities reports which detail the amount of time spent within each program be completed to support the allocation of payroll. Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The District's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The district's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
Certification of Federal Payroll US Department of Education ? Title 1 (CFDA #84.010A) Year ended June 30, 2021 Conditions and Criteria: During the year, it was noted that the District did not complete payroll certifications for federal programs. Cause and Effect: During instances when employees of the District have their duties allocated to multiple Federal award programs or both Federal and non-Federal programs, Federal guidelines require that activities reports which detail the amount of time spent within each program be completed to support the allocation of payroll. Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The District's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
Show full finding ▾Hide full finding ▴Certification of Federal Payroll US Department of Education ? Title 1 (CFDA #84.010A) Year ended June 30, 2021 Conditions and Criteria: During the year, it was noted that the District did not complete payroll certifications for federal programs. Cause and Effect: During instances when employees of the District have their duties allocated to multiple Federal award programs or both Federal and non-Federal programs, Federal guidelines require that activities reports which detail the amount of time spent within each program be completed to support the allocation of payroll. Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The District's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
Auditor?s Recommendation: Westfield Academy and Central School District should review all federally funded grant programs and determine if any personnel meet these payroll documentation criteria. In the event that personnel work in multiple Federal programs or both federal and non-Federal programs, a standardized form should be completed which documents the amount of time spent in each activity. These reports should be prepared at least monthly and signed by the employee. In addition an individual should be assigned to review these reports and compare the actual time allocation with the original budget estimates of the Federal grants. District?s Response: The district has implemented a process to certify Federal payroll on a monthly basis starting with the 2021-2022 school year. The district's School Business Executive will reach out to appropriate staff on a monthly basis to have them certify payroll for the Federal grants they have been working on. This change will be implemented as of July 1st, 2021.
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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