EIN: 576000388
UEI: SN13WKYYQWN8
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 27, 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 May 27, 2024, which was (815 days ago).
What is a management decision? →CONDITION: It was noted that for some of the employees who worked overtime in the ESSER program, that their overtime pay was not calculated correctly (formula error in the spreadsheet). This resulted in the wages being underpaid by less than $1,000 and also resulted in less amounts being charged to the ESSER program versus what was allowed. CRITERIA, CONTEXT AND EFFECT: The School District uses an excel spreadsheet to calculate overtime for ESSER pay. When the ESSER item was added to the excel spreadsheet, the formulas were not calculating properly. CAUSE: The School District thought the spreadsheet was calculating the overtime portion of these ESSER employees correctly. RECOMMENDATION: We would encourage the District to correct this spreadsheet and ensure the correct amount is being calculated going forward as well as periodically reviewing a sample for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 165 in this report.
CONTACT PERSON: Susan Dowd, Chief Finance Officer, sdowd@sdnc.org CORRECTIVE ACTION: The School District Office of Finance staff will review the excel spreadsheets for overtime periodically for accuracy. PROPOSED COMPLETION DATE: December 31, 2023
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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