EIN: 386000406
UEI: CP9CUXKKDHH9
Audited by: UHY 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 February 17, 2025. 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 17, 2025 (382 days ago).
What is a management decision? →FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
The School District did not maintain time and effort distribution records for two employees whose salaries, wages and benefits were charged to the federal award program. Cause: Accounting department turnover lead to incomplete record keeping and lack of knowledge on the federal requirement requiring accounting records to support salary, wage and benefit allocations. Effect: As a result of this condition, salaries, wages and benefits may be charged to the federal award program that are not supported by time and effort distributions. Questioned Costs: Known questioned costs are $77,244, and likely questioned costs are $130,610. Context: This finding relates to two employees whose salary, wages and benefits are charged 100% to this federal award program, however, the School District simply did not obtain an after-the-fact determination of their time and effort in accordance with the federal requirements. Recommendation: Salaries, wages and benefits allocations must be supported by time and effort documentation. This can be accomplished by obtaining semi-annual certifications, personal activity reports or weekly timecards from employees. We recommend management review employee allocations to ensure an after-the-fact determination of actual time spent is obtained from all employees charged to federal award programs.
Show full finding ▾Hide full finding ▴Finding Number 2023-006 Assistance Listing Number 84.425 - Education Stabilization Fund Allowable Costs/Cost Principles - Documentation of Employee Time and Effort Material Weakness in Internal Control over Compliance Material Noncompliance Criteria: Per Federal regulations CFR Title 2, Part 200 Section 200.430 (i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The School District did not maintain time and effort distribution records for two employees whose salaries, wages and benefits were charged to the federal award program. Cause: Accounting department turnover lead to incomplete record keeping and lack of knowledge on the federal requirement requiring accounting records to support salary, wage and benefit allocations. Effect: As a result of this condition, salaries, wages and benefits may be charged to the federal award program that are not supported by time and effort distributions. Questioned Costs: Known questioned costs are $77,244, and likely questioned costs are $130,610. Context: This finding relates to two employees whose salary, wages and benefits are charged 100% to this federal award program, however, the School District simply did not obtain an after-the-fact determination of their time and effort in accordance with the federal requirements. Recommendation: Salaries, wages and benefits allocations must be supported by time and effort documentation. This can be accomplished by obtaining semi-annual certifications, personal activity reports or weekly timecards from employees. We recommend management review employee allocations to ensure an after-the-fact determination of actual time spent is obtained from all employees charged to federal award programs.
In 2022-23, ail staff salary, wages and benefits were updated to the work completed and charged to the appropriate grants. The funding for the district changed during the year, and pars were not updated. When MDE finalized the allocations/ the Director of Finance updated the sources staff were paid from based on the work performed. In 2023-24, the district will have staff paid with federal funds sign each semester they were paid with federal dollars.
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on October 28, 2021 — management decision was due April 28, 2022.
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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