EIN: 386001353
UEI: ZUKQB2UUXKQ5
Audited by: Roslund, Prestage & Company, P.C.
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 October 30, 2023. 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 April 30, 2024 (853 days ago).
What is a management decision? →The District was unable to provide a semi-annual time certification, or equivalent documentation, for 8 of the 8 payroll transactions tested. Criteria: 2 CFR 200.430(i)(1)(viii) states that entities must, “Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Cause: Management oversight. Effect: As a result of this condition, the District does not have required payroll support for transactions tested which were charged to the grant. Questioned Costs: The total charges included in our sample that were not supported by allowable documentation amounted to $59,925. Recommendation: We recommend that the District review their policies and procedures regarding the documentation requirements of the grant and make the necessary changes, if needed, to assure that semi-annual time certifications (or equivalent documentation) are obtained. Management’s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2023-001 – ALLOWABLE COSTS/COST PRINCIPLES – PAYROLL DOCUMENTATION Type: Significant Deficiency in Internal Control / Noncompliance Program: Education Stabilization Fund (ALN 84.425) – COVID 19 - all project numbers Condition: The District was unable to provide a semi-annual time certification, or equivalent documentation, for 8 of the 8 payroll transactions tested. Criteria: 2 CFR 200.430(i)(1)(viii) states that entities must, “Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.” Cause: Management oversight. Effect: As a result of this condition, the District does not have required payroll support for transactions tested which were charged to the grant. Questioned Costs: The total charges included in our sample that were not supported by allowable documentation amounted to $59,925. Recommendation: We recommend that the District review their policies and procedures regarding the documentation requirements of the grant and make the necessary changes, if needed, to assure that semi-annual time certifications (or equivalent documentation) are obtained. Management’s Resp: We are in agreement with this finding.
Ashley Community Schools will immediately implement procedures to ensure documentation of distribution of salaries and wages is regularly completed, reviewed, authorized and maintained. The direct supervisor of all staff providing services under federal awards will ensure documentation is compiled, reviewed and authorized no less than quarterly. Original documentation will be maintained by the direct supervisor and copies of fully executed documentation will be shared with the superintendent’s office for storage for a minimum of five years.
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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