EIN: 616001240
UEI: CBD2FKG94EZ3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 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 June 8, 2022 (1539 days ago).
What is a management decision? →SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2021-01 ? Controls over expenditures Criteria: The District is responsible for establishing and following controls that prevent, detect and correct errors in a timely manner. Condition and Context: During the course of the audit, we identified errors in controls surrounding the payroll allocations that were not initially identified by the District?s internal controls. The errors resulted in incorrect amounts being charged to grants. These incorrect amounts are not in compliance with 2 CFR 200.430. Effect: Improper allocation of payroll to Child Care and Development Block Grant. Cause: Lack of review of payroll allocations. Recommendation: Secondary review of payroll allocations for each pay period. Views of Responsible Officials and Planned Corrective Actions: Mid-week pay periods create payroll processing challenges and resulted in a few employees receiving less wages than they were entitled to. As a result, the payroll department has been conducting an internal audit of all hourly employees for fiscal year 2021. At this time, we have found no additional employees who are owed wages. The employees initially found have been compensated. The payroll department is working in conjunction with the human resources department to develop improved processes for the future, to include eliminating mid-week pay periods, increasing processing times, and developing stronger error checks.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2021-01 ? Controls over expenditures Criteria: The District is responsible for establishing and following controls that prevent, detect and correct errors in a timely manner. Condition and Context: During the course of the audit, we identified errors in controls surrounding the payroll allocations that were not initially identified by the District?s internal controls. The errors resulted in incorrect amounts being charged to grants. These incorrect amounts are not in compliance with 2 CFR 200.430. Effect: Improper allocation of payroll to Child Care and Development Block Grant. Cause: Lack of review of payroll allocations. Recommendation: Secondary review of payroll allocations for each pay period. Views of Responsible Officials and Planned Corrective Actions: Mid-week pay periods create payroll processing challenges and resulted in a few employees receiving less wages than they were entitled to. As a result, the payroll department has been conducting an internal audit of all hourly employees for fiscal year 2021. At this time, we have found no additional employees who are owed wages. The employees initially found have been compensated. The payroll department is working in conjunction with the human resources department to develop improved processes for the future, to include eliminating mid-week pay periods, increasing processing times, and developing stronger error checks.
Views of Responsible Officials and Planned Corrective Actions: Mid-week pay periods create payroll processing challenges and resulted in a few employees receiving less wages than they were entitled to. As a result, the payroll department has been conducting an internal audit of all hourly employees for fiscal year 2021. At this time, we have found no additional employees who are owed wages. The employees initially found have been compensated. The payroll department is working in conjunction with the human resources department to develop improved processes for the future, to include eliminating mid-week pay periods, increasing processing times, and developing stronger error checks.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
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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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