EIN: 616001327
UEI: EMS9AJPQKTG3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 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 June 21, 2024 (797 days ago).
What is a management decision? →As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
Show full finding ▾Hide full finding ▴As discussed at Finding 2023-001, an employee was not paid the correct wage from the approved salary schedule. Because of the Union County School District's oversight during her mid-year hire, her gross wages were calculated incorrectly. Procedures should be implemented to require a re-check of the employee's qualifications before approving the employee's pay classification on the approved salary schedule. No questioned costs were required to be reported.
The District agrees with the auditor recommendation and has actively implemented a system that requires a substitute teaching certificate on file prior to initiating active substitute status within the payroll system. The District also agrees with the recommendation to appropriately utilize recommendation forms to identify non-certified substitute teachers participating in EPSB’s Emergency Non-Certified School Personnel Program prior to the assignment of a pay classification included on the approved salary schedule. The District also has established a unique salary table for the non-certified substitute teacher job classification.
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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