EIN: 341844183
UEI: SLCUKB7EAKW5
Audited by: Clark Schaefer Hackett
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 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 21, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
Questioned Cost, Noncompliance and Material Weakness 2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.430(a), which provides that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: 1. Is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; 2. Follows an appointment made in accordance with a non-Federal entity?s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and 3. Is determined and supported as provided in paragraph (i) of this section, Standard for Documentation of Personnel Expenses, when applicable. Furthermore, Ohio Department of Education Grants Management Guidance 2014-002, revised on June 16, 2016 and August 29, 2019, further clarifies these requirements. The type of documentation required is based on the funding source and/or cost objective: ? Semi-annual certifications are allowed when an employee's compensation is funded by only one Federal grant. An employee funded by a federal grant and the General fund would fall under this category. ? Time and effort documentation is used when an employee's compensation is funded by more than one federal grant. ? The substitute system of collecting time and effort is used when an employee?s compensation is funded by more than one grant. Due to a deficiency in internal policies and procedures over compliance, ESC employees, who are paid from the Special Education Cluster funds, did not obtain time and effort documentation for twenty-three percent of the payroll expenditures in fiscal year 2021. This resulted in Special Education Cluster actual and projected expenditures of $28,389 and $1,005,303, respectively, not being supported with time and effort documentation and will be considered a questioned cost. Based on the above guidance, these employees should have completed semi-annual certifications or time and effort documentation as their compensation was funded by a single Federal grant and the General fund. The ESC should implement control procedures to verify that all ESC employees who perform work for federal cost objectives complete time and effort documentation. The documentation should be signed by each individual employee or a supervisor who has firsthand knowledge of the information contained in the documentation.
Show full finding ▾Hide full finding ▴Questioned Cost, Noncompliance and Material Weakness 2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.430(a), which provides that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: 1. Is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; 2. Follows an appointment made in accordance with a non-Federal entity?s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and 3. Is determined and supported as provided in paragraph (i) of this section, Standard for Documentation of Personnel Expenses, when applicable. Furthermore, Ohio Department of Education Grants Management Guidance 2014-002, revised on June 16, 2016 and August 29, 2019, further clarifies these requirements. The type of documentation required is based on the funding source and/or cost objective: ? Semi-annual certifications are allowed when an employee's compensation is funded by only one Federal grant. An employee funded by a federal grant and the General fund would fall under this category. ? Time and effort documentation is used when an employee's compensation is funded by more than one federal grant. ? The substitute system of collecting time and effort is used when an employee?s compensation is funded by more than one grant. Due to a deficiency in internal policies and procedures over compliance, ESC employees, who are paid from the Special Education Cluster funds, did not obtain time and effort documentation for twenty-three percent of the payroll expenditures in fiscal year 2021. This resulted in Special Education Cluster actual and projected expenditures of $28,389 and $1,005,303, respectively, not being supported with time and effort documentation and will be considered a questioned cost. Based on the above guidance, these employees should have completed semi-annual certifications or time and effort documentation as their compensation was funded by a single Federal grant and the General fund. The ESC should implement control procedures to verify that all ESC employees who perform work for federal cost objectives complete time and effort documentation. The documentation should be signed by each individual employee or a supervisor who has firsthand knowledge of the information contained in the documentation.
Management will review time and effort documentation requirements with applicable employees.
2020-002
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.430(a), which provides that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: 1. Is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; 2. Follows an appointment made in accordance with a non-Federal entity?s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and 3. Is determined and supported as provided in paragraph (i) of this section, Standard for Documentation of Personnel Expenses, when applicable. Furthermore, Ohio Department of Education Grants Management Guidance 2014-002, revised on June 16, 2016 and August 29, 2019, further clarifies these requirements. The type of documentation required is based on the funding source and/or cost objective: ? Semi-annual certifications are allowed when an employee's compensation is funded by only one Federal grant. An employee funded by a federal grant and the General fund would fall under this category. ? Time and effort documentation is used when an employee's compensation is funded by more than one federal grant. ? The substitute system of collecting time and effort is used when an employee?s compensation is funded by more than one grant. Due to a deficiency in internal policies and procedures over compliance, ESC employees, who are paid from the Special Education Cluster funds, did not include time and effort documentation for one hundred percent of the payroll and benefit expenditures in fiscal year 2020. This resulted in Special Education Cluster actual expenditures of $2,327,155 not being supported with time and effort documentation and will be considered a questioned cost. Based on the above guidance, these employees should have completed time and effort documentation, as their compensation was funded by multiple federal grants. The ESC should implement control procedures to verify that all ESC employees who perform work for federal cost objectives complete time and effort documentation. The documentation should be signed by each individual employee or a supervisor who has firsthand knowledge of the information contained in the documentation.
Show full finding ▾Hide full finding ▴2 CFR ? 3474.1 gives regulatory effect to the Department of Education for 2 CFR ? 200.430(a), which provides that costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: 1. Is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; 2. Follows an appointment made in accordance with a non-Federal entity?s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and 3. Is determined and supported as provided in paragraph (i) of this section, Standard for Documentation of Personnel Expenses, when applicable. Furthermore, Ohio Department of Education Grants Management Guidance 2014-002, revised on June 16, 2016 and August 29, 2019, further clarifies these requirements. The type of documentation required is based on the funding source and/or cost objective: ? Semi-annual certifications are allowed when an employee's compensation is funded by only one Federal grant. An employee funded by a federal grant and the General fund would fall under this category. ? Time and effort documentation is used when an employee's compensation is funded by more than one federal grant. ? The substitute system of collecting time and effort is used when an employee?s compensation is funded by more than one grant. Due to a deficiency in internal policies and procedures over compliance, ESC employees, who are paid from the Special Education Cluster funds, did not include time and effort documentation for one hundred percent of the payroll and benefit expenditures in fiscal year 2020. This resulted in Special Education Cluster actual expenditures of $2,327,155 not being supported with time and effort documentation and will be considered a questioned cost. Based on the above guidance, these employees should have completed time and effort documentation, as their compensation was funded by multiple federal grants. The ESC should implement control procedures to verify that all ESC employees who perform work for federal cost objectives complete time and effort documentation. The documentation should be signed by each individual employee or a supervisor who has firsthand knowledge of the information contained in the documentation.
Management will review time and effort documentation requirements with applicable employees.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on February 24, 2019 — management decision was due August 24, 2019.
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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Show full finding ▾Hide full finding ▴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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