EIN: 466002688
UEI: DDPFTSS7ELJ8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2024. 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 June 12, 2025 (437 days ago).
What is a management decision? →Wages and benefits charged to federal grant programs were not properly supported with documentation of the employee’s job functions and allowability for the program. Discrepancies were identified between employee contracts, employee time and effort documentation, and actual coding of wages and benefits. The wages and benefits that lacked supporting documentation were determined to be allowable to the programs tested. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Documentation of employee wage agreements and time and effort reporting should be maintained and updated as staffing assignments are revised. Cause: The District had a significant turnover in Business Office and Human Resources personnel. Effect: Employees may be paid in a manner that is not consistent with wage agreements and time and effort documentation. In addition to possible questioned costs for federal programs. Repeat of Prior Year Finding: Yes, a similar finding was reported for the year ending June 30, 2021. Auditor’s Recommendation: We recommend that management implement a process to ensure that all employees have current wage agreements. In addition, the wage agreements, time and effort reporting, and actual recording of wages and benefits should be reviewed periodically to confirm agreement of documentation. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan
Show full finding ▾Hide full finding ▴Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documentation of the employee’s job functions and allowability for the program. Discrepancies were identified between employee contracts, employee time and effort documentation, and actual coding of wages and benefits. The wages and benefits that lacked supporting documentation were determined to be allowable to the programs tested. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Documentation of employee wage agreements and time and effort reporting should be maintained and updated as staffing assignments are revised. Cause: The District had a significant turnover in Business Office and Human Resources personnel. Effect: Employees may be paid in a manner that is not consistent with wage agreements and time and effort documentation. In addition to possible questioned costs for federal programs. Repeat of Prior Year Finding: Yes, a similar finding was reported for the year ending June 30, 2021. Auditor’s Recommendation: We recommend that management implement a process to ensure that all employees have current wage agreements. In addition, the wage agreements, time and effort reporting, and actual recording of wages and benefits should be reviewed periodically to confirm agreement of documentation. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan
Material Weakness Internal Control over Compliance Federal Programs Impacted: Education Stabilization Funds (84.425D, 84.425U) and Supporting Effective Instruction State Grant (84.367) 2023-004 Condition: Wages and benefits charged to federal grant programs were not properly supported with documentation of the employee’s job functions and allowability for the program. Discrepancies were identified between employee contracts, employee time and effort documentation, and actual coding of wages and benefits. The wages and benefits that lacked supporting documentation were determined to be allowable to the programs tested. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Documentation of employee wage agreements and time and effort reporting should be maintained and updated as staffing assignments are revised. Auditor’s Recommendation: We recommend that management implement a process to ensure that all employees have current wage agreements. In addition, the wage agreements, time and effort reporting, and actual recording of wages and benefits should be reviewed periodically to confirm agreement of documentation. Management’s Response: Management is aware of this issue and is working on revisions to the internal process and control procedure to address it. Part of this issue is due to limitations in the District’s contract-issuing system. An additional system was developed to be able to electronically issue contract addendums to employees. However, due to extremely high turnover throughout the year, that system has not been implemented. As the District stabilizes its turnover, the system will be implemented and should address all issues with this finding. Gary Manuel, Director of Human Resources, is responsible for the corrective action. Implementation will be completed by June 30, 2025.
FAC accepted this audit on April 4, 2022 — management decision was due October 4, 2022.
In several instances, the District did not have proper payroll agreements or addendums available for select employees working in the Distance Learning programs. Proper support was available for the first half of the year but not in the latter half of the year. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Cause: Employees could be improperly paid. Effect: Employees could be paid in a manner not consistent with the most current agreements and addendums. Repeat of Prior Year Finding: No Auditor?s Recommendation: We recommend the District implement a process to ensure that all employees have agreements and addendums for all periods worked. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: In several instances, the District did not have proper payroll agreements or addendums available for select employees working in the Distance Learning programs. Proper support was available for the first half of the year but not in the latter half of the year. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Cause: Employees could be improperly paid. Effect: Employees could be paid in a manner not consistent with the most current agreements and addendums. Repeat of Prior Year Finding: No Auditor?s Recommendation: We recommend the District implement a process to ensure that all employees have agreements and addendums for all periods worked. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Condition: In several instances, the District did not have proper payroll agreements or addendums available for select employees working in the Distance Learning programs. Proper support was available for the first half of the year but not in the latter half of the year. Criteria: A strong system of internal control includes proper maintenance of all payroll amendments and addendums for all periods in which employees are paid. Auditor?s Recommendation: We recommend the District implement a process to ensure that all employees have agreements and addendums for all periods worked. Management?s Response: Management is aware of this issue and is working on revisions to the internal process and control procedure to address the specific issue. Part of this issue is due to limitations in the District?s contract issuing system. An additional system was developed to be able to electronically issue contract addendums to employees. However, due to extremely high turnover throughout the year, that system has not been implemented. As the District stabilizes its turnover, that system will be implemented and should address all issues with this finding. Kristen, Strissel, Director of Human Resources, is responsible for this corrective action. Implementation will be completed by June 30, 2022.
Certain amounts recorded on the Schedule of Expenditures of Federal Awards (SEFA) were incorrect and adjustments were needed. Criteria: The Uniform Guidance requires the auditee to prepare an appropriate SEFA in accordance with Section 200.510. Cause: The District does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that the SEFA is in accordance with Uniform Guidance. Effect: The lack of internal controls increases the risk of the SEFA being presented with material misstatements. Repeat of Prior Year Finding: No Auditor?s Recommendation: We recommend the District implement a more thorough review and reconciliation process to ensure the SEFA is presented in accordance with the Uniform Guidance. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Certain amounts recorded on the Schedule of Expenditures of Federal Awards (SEFA) were incorrect and adjustments were needed. Criteria: The Uniform Guidance requires the auditee to prepare an appropriate SEFA in accordance with Section 200.510. Cause: The District does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that the SEFA is in accordance with Uniform Guidance. Effect: The lack of internal controls increases the risk of the SEFA being presented with material misstatements. Repeat of Prior Year Finding: No Auditor?s Recommendation: We recommend the District implement a more thorough review and reconciliation process to ensure the SEFA is presented in accordance with the Uniform Guidance. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Condition: Certain amounts recorded on the Schedule of Expenditures of Federal Awards (SEFA) were incorrect and adjustments were needed. Criteria: The Uniform Guidance requires the auditee to prepare an appropriate SEFA in accordance with Section 200.510. Auditor?s Recommendation: We recommend the District implement a more thorough review and reconciliation process to ensure the SEFA is presented in accordance with the Uniform Guidance. Management?s Response: Management has implemented a more thorough grant administration review and reconciliation process that will lead to an accurate SEFA report. WDT has moved to a new chart of accounts with the separation from RCAS and restructured the accounts to capture revenues and expenses pertaining to each federal grant at the start of an award. The grant administration duties have been assigned to the Director of Accounting instead of an accounting clerk. The Business Office has created an internal tracking system to compare and reconcile expected activity in each federal grant on a monthly basis. The SEFA will be prepared by the Director of Accounting and confirmed by the Vice President of Finance & Operations prior to being finalized. The changes have already been implemented, and Christine Goldsmith, Vice President of Finance & Operations, is responsible for these corrective actions.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
We noted instances where the District did not have proper applications on file for students who were receiving free and reduced meals under the Child Nutrition Cluster. The projected error did not result in questioned costs for this program. Criteria: A strong system of internal control includes proper verification that all students receiving free and reduced benefits have proper documentation on file to receiving benefits. Cause: Eligibility was not verified for students receiving free and reduced benefits. Effect: Students improperly received free and reduced benefits causing the District to not be in compliance with the requirements of the grant. Repeat of Prior Finding: No. Auditor?s Recommendation: We recommend the District implement a process to verify students receiving free and reduced benefits have proper documentation before receiving benefits. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture, Child Nutrition Cluster CFDAs 10.555, 10.553, 10.559 Material Weakness Internal Control over Allowable Costs Noncompliance with Eligibility Child Nutrition Cluster - Eligibility 2020-001 Condition: We noted instances where the District did not have proper applications on file for students who were receiving free and reduced meals under the Child Nutrition Cluster. The projected error did not result in questioned costs for this program. Criteria: A strong system of internal control includes proper verification that all students receiving free and reduced benefits have proper documentation on file to receiving benefits. Cause: Eligibility was not verified for students receiving free and reduced benefits. Effect: Students improperly received free and reduced benefits causing the District to not be in compliance with the requirements of the grant. Repeat of Prior Finding: No. Auditor?s Recommendation: We recommend the District implement a process to verify students receiving free and reduced benefits have proper documentation before receiving benefits. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. Department of Agriculture, Child Nutrition Cluster CFDAs 10.555, 10.553, 10.559 Material Weakness Internal Control over Allowable Costs Noncompliance with Eligibility Child Nutrition Cluster - Eligibility 2020-001 Condition: We noted instances where the District did not have proper applications on file for students who were receiving free and reduced meals under the Child Nutrition Cluster. The projected error did not result in questioned costs for this program. Criteria: A strong system of internal control includes proper verification that all students receiving free and reduced benefits have proper documentation on file to receiving benefits. Repeat of Prior Finding: No. Auditor?s Recommendation: We recommend the District implement a process to verify students receiving free and reduced benefits have proper documentation before receiving benefits. Management?s Response: Management has implemented an internal process to identify students moving between CEP schools (meals at no charge for all students) and non-CEP schools. This report will be run daily, and Management will notify families within 10 days of transfer that they have the option to complete a Free and Reduced Priced Meals application. This process will also ensure students are accurately identified in the electronic system. The necessary technology was put into place in October 2020, however, will not be used until school year 2021-2022, as students eat at no charge at all schools currently under the Summer Food Service Program. Management is also revising the internal process to ensure students are accurately identified based on eligibility status after student rollover. This corrective action will be implemented upon the next student rollover, July 2021 and on a monthly basis moving forward. The Student Nutrition Manager is responsible for these corrective actions.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
We noted approvals of change in status and employment forms are maintained electronically. Approvals of changes are not documented on the forms themselves, but rather through an electronic routing process. The electronic approvals were not provided by the District for our testing. We noted two instances of changes to employment status forms where documentation of account coding for wages did not agree with actual payroll distribution codes. We noted a change in employment status for one employee selected for testing could not be located. Criteria: A strong system of internal control includes proper review and approval of account coding and documentation of authorized changes to wage rates or account coding. Cause: Change of employment status forms are not being created by the IT system in a manner that is consistent with actual reporting of wage distribution. In addition, controls over approval of change in employment status cannot be verified. Effect: There is an opportunity for fraud and errors to go undetected by management, which could result in incorrect employee payments and has resulted in inconsistent documentation of wage distribution which could have a material effect on federal programs. Repeat of Prior Finding: This finding was reported in the prior year as 2018-001. Auditor?s Recommendation: We recommend only the budget authority for each program or department enter or change account code numbers. If information is not entered or is incorrect, the budget authority should provide corrected information. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness Internal Control over Allowable Costs All Department of Education Major Federal Programs - Payroll 2019-002: See 2019-001 for condition, criteria, cause, effect, auditor?s recommendation, and view of management. This finding was reported in the prior year as 2018-002.
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness Internal Control over Financial Reporting 2019-001 Condition: We noted approvals of change in status and employment forms are maintained electronically. Approvals of changes are not documented on the forms themselves, but rather through an electronic routing process. The electronic approvals were not provided by the District for our testing. We noted two instances of changes to employment status forms where documentation of account coding for wages did not agree with actual payroll distribution codes. We noted a change in employment status for one employee selected for testing could not be located. Criteria: A strong system of internal control includes proper review and approval of account coding and documentation of authorized changes to wage rates or account coding. Cause: Change of employment status forms are not being created by the IT system in a manner that is consistent with actual reporting of wage distribution. In addition, controls over approval of change in employment status cannot be verified. Effect: There is an opportunity for fraud and errors to go undetected by management, which could result in incorrect employee payments and has resulted in inconsistent documentation of wage distribution which could have a material effect on federal programs. Repeat of Prior Finding: This finding was reported in the prior year as 2018-001. Auditor?s Recommendation: We recommend only the budget authority for each program or department enter or change account code numbers. If information is not entered or is incorrect, the budget authority should provide corrected information. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness Internal Control over Allowable Costs All Department of Education Major Federal Programs - Payroll 2019-002: See 2019-001 for condition, criteria, cause, effect, auditor?s recommendation, and view of management. This finding was reported in the prior year as 2018-002.
Material Weakness Internal Control over Financial Reporting 2019-001 Condition: We noted approvals of change in status and employment forms are maintained electronically. Approvals of changes are not documented on the forms themselves, but rather through an electronic routing process. The electronic approvals were not provided by the District for our testing. We noted two instances of changes to employment status forms where documentation of account coding for wages did not agree with actual payroll distribution codes. We noted a change in employment status for one employee selected for testing could not be located. Criteria: A strong system of internal control includes proper review and approval of account coding. Repeat of Prior Finding: Yes Auditor?s Recommendation: We suggest that only the budget authority for each program or department enter or change account code numbers. If information is not entered or is incorrect, the budget authority should provide corrected information. Management?s Response: Management is working on revisions to the internal processes and controls. The revisions include a new electronic approval system that will auto-populate the account number assigned to the position in the accounting software and maintain the audit trail of electronic approvals by the budget authorities. This process will be completed by June 2020. A review of all positions to correct any erroneous account numbers was just completed by Human Resources with supervisors and budget authorities. The Human Resources Manager is responsible for this corrective action. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness Internal Control over Allowable Costs All Department of Education Major Federal Programs - Payroll 2019-002: See 2019-001 for condition, criteria, auditor?s recommendation, and management?s response. This finding was reported in the prior year as 2018-002.
2018-002
We noted three instances where time and effort documentation did not agree with actual payments to individuals. The District was able to provide other documentation supporting the time and effort of these individuals after-the-fact. Criteria: Per 2 CFR 200.430, charges to federal awards for salaries and wages must be based on records that accurately reflect work performed. The records must: be supported by a system of internal controls that provides reasonable assurance the charges are accurate, allowable, and properly allocated; are incorporated into the official records for the non-federal entity; reasonably reflect total activity for which the employee is compensated by the non-federal entity, not to exceed 100% of the compensated activities; encompass both federal-assisted and all other activities compensated by the non-federal entity on an integrated basis; comply with the established accounting policies and practices of the non-federal entity; and support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works for more than one federal award. Cause: Time and effort documentation did not match how salaries were actually being distributed. Effect: There is an opportunity for fraud and errors to go undetected by management which could result in incorrect employee time and effort documentation. Repeat of Prior Finding: No Auditor?s Recommendation: The District should verify that time and effort documentation is gathered for all employees assigned to federal programs. In addition, staff and their supervisors should be trained to properly document their time to support federal program objectives. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Material Weakness Internal Control over Allowable Costs Special Education Cluster 2019-003 Condition: We noted three instances where time and effort documentation did not agree with actual payments to individuals. The District was able to provide other documentation supporting the time and effort of these individuals after-the-fact. Criteria: Per 2 CFR 200.430, charges to federal awards for salaries and wages must be based on records that accurately reflect work performed. The records must: be supported by a system of internal controls that provides reasonable assurance the charges are accurate, allowable, and properly allocated; are incorporated into the official records for the non-federal entity; reasonably reflect total activity for which the employee is compensated by the non-federal entity, not to exceed 100% of the compensated activities; encompass both federal-assisted and all other activities compensated by the non-federal entity on an integrated basis; comply with the established accounting policies and practices of the non-federal entity; and support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works for more than one federal award. Cause: Time and effort documentation did not match how salaries were actually being distributed. Effect: There is an opportunity for fraud and errors to go undetected by management which could result in incorrect employee time and effort documentation. Repeat of Prior Finding: No Auditor?s Recommendation: The District should verify that time and effort documentation is gathered for all employees assigned to federal programs. In addition, staff and their supervisors should be trained to properly document their time to support federal program objectives. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Material Weakness Internal Control over Allowable Costs Special Education Cluster 2019-003 Condition: We noted three instances where time and effort documentation did not agree with actual payments to individuals. The District was able to provide other documentation supporting the time and effort of these individuals after-the-fact . Criteria: Per 2 CFR 200.430, charges to federal awards for salaries and wages must be based on records that accurately reflect work performed. The records must: be supported by a system of internal controls that provides reasonable assurance the charges are accurate, allowable, and properly allocated; are incorporated into the official records for the non-federal entity; reasonably reflect total activity for which the employee is compensated by the non-federal entity, not to exceed 100% of the compensated activities; encompass both federal-assisted and all other activities compensated by the non-federal entity on an integrated basis; comply with the established accounting policies and practices of the non-federal entity; and support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works for more than one federal award. Repeat of Prior Finding: No Auditor?s Recommendation: The District should verify that time and effort documentation is gathered for all employees assigned to federal programs. In addition, staff and their supervisors should be trained to properly document their time to support federal program objectives. Management?s Response: The District will verify that time and effort documentation is accurately gathered for all employees assigned to federal programs. Staff and supervisors will be trained to properly document their time to support federal program objectives. This corrective action will be implemented immediately. The Federal Programs Director is responsible for this corrective action.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.