EIN: 586000134
UEI: YWNNCQTPC2N5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 2021. 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 28, 2021 (1850 days ago).
What is a management decision? →2020-002 Time & Effort Logs ? U.S. Department of Education for Title I, Part A, (CFDA #84.010) Criteria: In accordance with the terms of Title I, Part A and 2 CFR Part 200, specific documentation must be maintained to support salaries and wages charged to the federal program. The School System?s policy includes a process where employees who are expected to work solely on a single federal award or cost objective, that charges for their salaries and wages will be supported by periodic certifications and that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, the School System?s policy requires a distribution of their salaries or wages be supported by personnel activity reports or equivalent documentation. Condition and Context: For fiscal year ended June 30, 2020, internal controls over compliance were not sufficient to ensure the School System maintained the semi-annual periodic certifications for some employees who worked solely on the Title I, Part A program. In our sample of forty-eight (48) employees who were paid with Title I, Part A funds, we noted twelve (12) instances in which the School System could not provide evidence that semi-annual periodic certifications had been completed timely for employees who worked solely on Title I, Part A. The signature lines on the periodic certifications provided for these twelve employees were dated after the date of our request for these certifications. Cause: The School System?s internal controls were not sufficient to ensure that semi-annual periodic certifications were completed and signed for all employees who worked solely on the Title I, Part A program. Effects or possible effects: Not completing semi-annual periodic certifications can result in spending Federal funds on unallowable costs. Questioned Costs: Likely questioned costs of approximately $890,388. Recommendation: We recommend the School System take steps to ensure that semi-annual periodic certifications are completed and signed timely for all employees that worked solely on one cost objective or program.
Show full finding ▾Hide full finding ▴2020-002 Time & Effort Logs ? U.S. Department of Education for Title I, Part A, (CFDA #84.010) Criteria: In accordance with the terms of Title I, Part A and 2 CFR Part 200, specific documentation must be maintained to support salaries and wages charged to the federal program. The School System?s policy includes a process where employees who are expected to work solely on a single federal award or cost objective, that charges for their salaries and wages will be supported by periodic certifications and that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, the School System?s policy requires a distribution of their salaries or wages be supported by personnel activity reports or equivalent documentation. Condition and Context: For fiscal year ended June 30, 2020, internal controls over compliance were not sufficient to ensure the School System maintained the semi-annual periodic certifications for some employees who worked solely on the Title I, Part A program. In our sample of forty-eight (48) employees who were paid with Title I, Part A funds, we noted twelve (12) instances in which the School System could not provide evidence that semi-annual periodic certifications had been completed timely for employees who worked solely on Title I, Part A. The signature lines on the periodic certifications provided for these twelve employees were dated after the date of our request for these certifications. Cause: The School System?s internal controls were not sufficient to ensure that semi-annual periodic certifications were completed and signed for all employees who worked solely on the Title I, Part A program. Effects or possible effects: Not completing semi-annual periodic certifications can result in spending Federal funds on unallowable costs. Questioned Costs: Likely questioned costs of approximately $890,388. Recommendation: We recommend the School System take steps to ensure that semi-annual periodic certifications are completed and signed timely for all employees that worked solely on one cost objective or program.
2020-002 Time & Effort Logs ? U.S. Department of Education for Title I, Part A, (CFDA #84.010) Name of the Contact Person Responsible for the Corrective Action Plan: Larry Wallace. Executive Director of Federal Programs. Corrective Action Plan: Federal programs will be reviewing employees paid with federal funds on a monthly basis as a part of their month-end closing process. The review will identify all employees who are required to have semi-certification and stored in a managed file. Our Federal Programs manual will be updated to reflect the changes in our review process and the timing of completion of the semi-certification process. Federal Programs is currently having its Lawson Crystal Reports updated and enhanced to run semi-certifications by the close of the month following the certification period. For example, certifications that are due for period July 1, 2020 to December 31, 2020 will be processed and signed by January 31, 2021. Anticipated Completion Date: The new process was implemented at the beginning of fiscal year 2021.
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
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2017-001
FAC accepted this audit on March 12, 2018 — management decision was due September 12, 2018.
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