EIN: 316400416
UEI: VDN8EPGFMPE5
Audited by: 31-1334820
Cognizant 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 March 26, 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 September 26, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
At the end of each pay period, the supervisor provides approval for timesheets of each individual for which the supervisor is responsible by either providing an electronic signature for Kronos timesheets or signing physical timesheets. Once the pay period has been approved by the supervisor, only he/she can make any corrections that may be needed. After the supervisor's approval, electronic timesheets are sent to the System Administrator who imports Kronos payroll into MUNIS for processing. In review of electronic signatures, we examined output spreadsheets produced by the Kronos System for all 26 pay-periods in fiscal year 2021. Per these spreadsheets we identified unapproved timesheets for payroll transactions in fiscal year 2021. Error rate specific to the applicable Federal Programs are as follows: ? Child Nutrition Cluster error rate of 4.21% ? Special Education Cluster error rate of 1.13% See GAGAS Finding 2021-001 in Section 2 above. Uniform Guidance also requires us to report this finding in this section of this schedule.
Show full finding ▾Hide full finding ▴At the end of each pay period, the supervisor provides approval for timesheets of each individual for which the supervisor is responsible by either providing an electronic signature for Kronos timesheets or signing physical timesheets. Once the pay period has been approved by the supervisor, only he/she can make any corrections that may be needed. After the supervisor's approval, electronic timesheets are sent to the System Administrator who imports Kronos payroll into MUNIS for processing. In review of electronic signatures, we examined output spreadsheets produced by the Kronos System for all 26 pay-periods in fiscal year 2021. Per these spreadsheets we identified unapproved timesheets for payroll transactions in fiscal year 2021. Error rate specific to the applicable Federal Programs are as follows: ? Child Nutrition Cluster error rate of 4.21% ? Special Education Cluster error rate of 1.13% See GAGAS Finding 2021-001 in Section 2 above. Uniform Guidance also requires us to report this finding in this section of this schedule.
During the audit period, the percent of unapproved timesheets per pay period ranged from 0.2% to 48.3% and the accumulative unapproved equaled 8.2%. During the audit period, there were three outlier events ? one occurred immediately following the two-week holiday break and the other two occurred during an extended unanticipated absence of the primary employee responsible for UKG (Kronos) as well as a software conversion. For the 19 pay periods following the audit period, unapproved timesheets per pay period ranged from 0.4% to 11.1% with an accumulative total percentage of 2.4%. In the spring of 2021, management implemented automatic email notifications to inform responsible parties that their approval was overdue. Subsequently, the percent of unapproved timesheets dropped below 1%. Additionally, management is in the process of adding staff to assume and consolidate the timekeeping functions currently spread across district departments and buildings to ensure accuracy and timeliness of timekeeping data. Implementation Date: Email notifications: April 2021, Change in timekeeping functions: October 2022.
FAC accepted this audit on May 6, 2021 — management decision was due November 6, 2021.
FAC accepted this audit on March 12, 2020 — management decision was due September 12, 2020.
The School District has implemented the Kronos System for payroll timekeeping and approvals. The School District relies on electronic review and approval of these timesheets by Supervisors to ensure employees are being properly paid and certify payment for certain hourly employees paid from Federal Grant Funds Physical timesheets are completed by tutors and for extra service and overtime hours. Timesheets are reviewed and signed by Supervisors denoting their approval, and are maintained at the school or department building. The School District relies on Supervisor review and approval of these timesheets to ensure employees are being properly paid and certify payment for certain hourly employees paid from Federal Grant Funds. At the end of each pay period, the supervisor provides approval for timesheets of each individual for which the supervisor is responsible by either providing an electronic signature for Kronos timesheets or signing physical timesheets. Once the pay period has been approved by the supervisor, only he/she can make any corrections that may be needed. After the supervisor's approval, electronic timesheets are sent to the System Administrator who imports Kronos payroll into MUNIS for processing and physical timesheets are input directly into MUNIS by building administrators. In review of electronic signatures, we examined output spreadsheets produced by the Kronos System for all 26 pay-periods in Fiscal Year 2019. Per these spreadsheets we identified unapproved timesheets for 7,504 out of 89,259 (8.4%) total payroll transactions in Fiscal Year 2019. Failure of the immediate supervisor to approve employees' timesheets may result in timesheet errors not detected or corrected, resulting in payment for inappropriate hours and/or improper use of Federal Grant funds. We recommend the immediate supervisors approve each individual timesheet before timesheets are processed.
Show full finding ▾Hide full finding ▴The School District has implemented the Kronos System for payroll timekeeping and approvals. The School District relies on electronic review and approval of these timesheets by Supervisors to ensure employees are being properly paid and certify payment for certain hourly employees paid from Federal Grant Funds Physical timesheets are completed by tutors and for extra service and overtime hours. Timesheets are reviewed and signed by Supervisors denoting their approval, and are maintained at the school or department building. The School District relies on Supervisor review and approval of these timesheets to ensure employees are being properly paid and certify payment for certain hourly employees paid from Federal Grant Funds. At the end of each pay period, the supervisor provides approval for timesheets of each individual for which the supervisor is responsible by either providing an electronic signature for Kronos timesheets or signing physical timesheets. Once the pay period has been approved by the supervisor, only he/she can make any corrections that may be needed. After the supervisor's approval, electronic timesheets are sent to the System Administrator who imports Kronos payroll into MUNIS for processing and physical timesheets are input directly into MUNIS by building administrators. In review of electronic signatures, we examined output spreadsheets produced by the Kronos System for all 26 pay-periods in Fiscal Year 2019. Per these spreadsheets we identified unapproved timesheets for 7,504 out of 89,259 (8.4%) total payroll transactions in Fiscal Year 2019. Failure of the immediate supervisor to approve employees' timesheets may result in timesheet errors not detected or corrected, resulting in payment for inappropriate hours and/or improper use of Federal Grant funds. We recommend the immediate supervisors approve each individual timesheet before timesheets are processed.
Columbus City Schools Auditor of State Schedule of Findings and Questioned Cost 2 CFR 200.511(c) Fiscal Year 2019 2019-RPT-001 ? Supervisor Approval of Timecards (Kronos) Recommendation: 1. We recommend the immediate supervisors approve each individual timesheet before timesheets are processed In August, 2019 management met with newly hired Area Superintendents to review this finding. A process was outlined to enhance current procedures to monitor approvals and notify appropriate administrative staff when approvals are missing. Reminder emails, follow-up emails, inclusion of Area Superintendents on email notifications, and direct phone calls by Area Superintendents to specific administrators all within the Friday to Tuesday timeframe of payroll processing week was established for the beginning of the FY19-20 school year. Back-up authorized administrators were also identified who could approve time when the primary approver is unavailable. Since implementation the approval rate has been consistently at or above 98%, often 100%. Non-approval is most prevalent during pay periods when school is not in session and steps are being taken to ensure administrators are aware of (reminded) their responsibility to approve time during these periods and the ability to remotely approve time. Enhancements within the next Kronos upgrade are expected to aid in this process. Implementation Date: September 2019 (for the procedural efforts), April 2020 (for the Kronos update)
2018-002
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on March 9, 2017 — management decision was due September 9, 2017.
GSA_MIGRATION
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2015-004
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