EIN: 751455901
UEI: NWNETB5HLMX8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2020. 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 August 12, 2020 (2204 days ago).
What is a management decision? →CRITERIA - ACCORDING TO 2 CFR 200.303, NON-FEDERAL ENTITIES RECEIVING FEDERAL FUNDS ARE REQUIRED TO ESTABLISH AND MAINTAIN INTERNAL CONTROL OVER FEDERAL PROGRAMS IN ORDER TO PROVIDE REASONABLE ASSURANCE THAT THE ENTITY IS MANAGING FEDERAL PROGRAMS IN COMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE FEDERAL AWARDS THAT COULD HAVE A MATERIAL EFFECT ON ITS FEDERAL PROGRAMS. CONDITON - DURING OUR TESTS OF PAYROLL EXPENDITURES AND FEDERAL TIME AND EFFORT CERTIFICATIONS, WE IDENTIFIED INSTANCES WHERE REQUIRED SEMI-ANNUAL TIME AND EFFORT CERTIFICATIONS WERE NOT OBTAINED BY DISTRICT FEDERAL MANAGERS FROM EMPLOYEES WORKING SOLELY ON THE FEDERAL PROGRAM. QUESTION COSTS - NONE. CONTEXT - DURING OUR REVIEW OF FEDERALLY FUNDED SALARIED EMPLOYEES PAID OUT OF IDEA PART B, DEPARTMENT OF EDUCATION, NON OF THE FOUR COMPLETED THE REQUIRED SEMI-ANNUAL CERTIFICATIONS. ACCORDING TO DISTRICT PERSONNEL NONE OF THE DISTRICT EMPLOYEES FUNDED BY IDEA PART B COMPLETED THE REQUIRED SEMI-ANNUAL CERTIFICATIONS FOR THE 18-19 FISCAL YEAR. EFFECT - FAILURE TO COMPLETE THE REQUIRED TIME AND EFFORT DOCUMENTATION TO SUPPORT THE SALARIES CHARGED TO THE FEDERAL GRANT COULD RESULT IN UNALLOWABLE CHARGES TO THE PROGRAM AND REQUIRE THE DISTRICT TO REIMBURSE THE GRANTING AGENCY. CAUSE - THE SPECIAL EDUCATION DIRECTOR OVER THE IDEA PART B FEDERAL PROGRAM DID NOT HAVE SUFFICIENT KNOWLEDGE OF THE FEDERAL PROGRAM REQUIREMENTS AND/OR FAILED TO HAVE PROCESSES IN PLACE TO ASSURE COMPLIANCE WITH THE FEDERAL PROGRAM. THE SPECIAL EDUCATION DIRECTOR DURING THE 18-19 FISCAL YEAR HAS LEFT THE DISTRICT AND HAS BEEN REPLACED. RECOMMENDATION - THE DISTRICTS FEDERAL GRANTS MANAGER SHOULD REVIEW ITS FEDERAL PROCEDURES MANUAL (EDGAR) TO ENSURE THE PROCEDURES FOR TIME AND EFFORT ARE IN COMPLIANCE WITH FEDERAL LAWS AND REGULATIONS. ALSO, ALL GRANT MANAGERS (DIRECTORS) OVER FEDERAL PROGRAMS SHOULD OBTAIN FEDERAL FUNDS COMPLIANCE TRAINING REGARDING THESE PROCEDURES. VIEW OF RESPONSIBLE OFFICIAL - SEE CORRECTIVE ACTION PLAN.
Show full finding ▾Hide full finding ▴CRITERIA - ACCORDING TO 2 CFR 200.303, NON-FEDERAL ENTITIES RECEIVING FEDERAL FUNDS ARE REQUIRED TO ESTABLISH AND MAINTAIN INTERNAL CONTROL OVER FEDERAL PROGRAMS IN ORDER TO PROVIDE REASONABLE ASSURANCE THAT THE ENTITY IS MANAGING FEDERAL PROGRAMS IN COMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE FEDERAL AWARDS THAT COULD HAVE A MATERIAL EFFECT ON ITS FEDERAL PROGRAMS. CONDITON - DURING OUR TESTS OF PAYROLL EXPENDITURES AND FEDERAL TIME AND EFFORT CERTIFICATIONS, WE IDENTIFIED INSTANCES WHERE REQUIRED SEMI-ANNUAL TIME AND EFFORT CERTIFICATIONS WERE NOT OBTAINED BY DISTRICT FEDERAL MANAGERS FROM EMPLOYEES WORKING SOLELY ON THE FEDERAL PROGRAM. QUESTION COSTS - NONE. CONTEXT - DURING OUR REVIEW OF FEDERALLY FUNDED SALARIED EMPLOYEES PAID OUT OF IDEA PART B, DEPARTMENT OF EDUCATION, NON OF THE FOUR COMPLETED THE REQUIRED SEMI-ANNUAL CERTIFICATIONS. ACCORDING TO DISTRICT PERSONNEL NONE OF THE DISTRICT EMPLOYEES FUNDED BY IDEA PART B COMPLETED THE REQUIRED SEMI-ANNUAL CERTIFICATIONS FOR THE 18-19 FISCAL YEAR. EFFECT - FAILURE TO COMPLETE THE REQUIRED TIME AND EFFORT DOCUMENTATION TO SUPPORT THE SALARIES CHARGED TO THE FEDERAL GRANT COULD RESULT IN UNALLOWABLE CHARGES TO THE PROGRAM AND REQUIRE THE DISTRICT TO REIMBURSE THE GRANTING AGENCY. CAUSE - THE SPECIAL EDUCATION DIRECTOR OVER THE IDEA PART B FEDERAL PROGRAM DID NOT HAVE SUFFICIENT KNOWLEDGE OF THE FEDERAL PROGRAM REQUIREMENTS AND/OR FAILED TO HAVE PROCESSES IN PLACE TO ASSURE COMPLIANCE WITH THE FEDERAL PROGRAM. THE SPECIAL EDUCATION DIRECTOR DURING THE 18-19 FISCAL YEAR HAS LEFT THE DISTRICT AND HAS BEEN REPLACED. RECOMMENDATION - THE DISTRICTS FEDERAL GRANTS MANAGER SHOULD REVIEW ITS FEDERAL PROCEDURES MANUAL (EDGAR) TO ENSURE THE PROCEDURES FOR TIME AND EFFORT ARE IN COMPLIANCE WITH FEDERAL LAWS AND REGULATIONS. ALSO, ALL GRANT MANAGERS (DIRECTORS) OVER FEDERAL PROGRAMS SHOULD OBTAIN FEDERAL FUNDS COMPLIANCE TRAINING REGARDING THESE PROCEDURES. VIEW OF RESPONSIBLE OFFICIAL - SEE CORRECTIVE ACTION PLAN.
FINDING 2019-001 - ALLOWABLE COSTS AND COST PRINCIPLES RESPONSIBLE PARTY - JULIE MEEK, DIRECTOR OF SPECIAL PROGRAMS MANAGEMENT RESPONSES - MANAGEMENT ACKNOWLEDGES FINDING CORRECTIVE ACTION - THE FEDERAL GRANTS MANAGER WILL UPDATE ITS FEDERAL PROCEDURES MANUAL, WILL PROVIDE TRAINING TO ALL FEDERAL GRANT MANAGERS AND IMPLEMENT PROCEDURES AND CONTROLS TO MONITOR FINANCIAL COMPLIANCE OVER FEDERAL PROGRAMS. EXPECTED COMPLETION DATE - JANUARY 31, 2020
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.