EIN: 770337714
UEI: ZGMLFBNG9AM7
Audited by: DANIELLS PHILLIPS VAUGHAN & BOCK
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
The Organization incorrectly allocated substitute teachers pay amongst all granting agencies during the year ended June 30, 2024. We were unable to identify the specific amount of the substitute teachers pay that was incorrectly allocated to the Twenty-First Century Community Learning Centers grant. Criteria: Accuracy of each version of the Distribution Tables utilized throughout the year is required to support the accuracy of payroll allocations to the Organization's grants. Cause: The Organization failed to properly set up accurate Distribution Tables related to substitute teachers in the payroll software, which led to substitute teachers' time not being appropriately tracked towards separate grants during the year ended June 30, 2024. Effect: Failure to set accurate Distribution Tables lead to the inaccurate allocations of payroll funds resulting in the Organization overstating their claim for reimbursement to the granting agency. Questioned Costs: The maximum overstatement related to the inaccurate allocation of pay to the Twenty-First Century Community Learning Centers program amounted to approximately $96,100. Identification of prior year repeats: N/A Recommendation: The Organization should review its Distribution Tables, at least quarterly, for substitute teachers to ensure the amounts allocated to their pay relates only to the specific program/grant that the teacher worked on. This will help to ensure that the Organization is correctly requesting for reimbursement from the respective granting agency.
Show full finding ▾Hide full finding ▴Federal program information: Twenty-First Century Community Learning Centers, U.S. Department of Education Federal Assistance Listing Number 84.287, Contract Nos.54-14535-A288-2A, 54-14349-7225-4A, 54-14535-A222-1X and 2023-2024 Condition: The Organization incorrectly allocated substitute teachers pay amongst all granting agencies during the year ended June 30, 2024. We were unable to identify the specific amount of the substitute teachers pay that was incorrectly allocated to the Twenty-First Century Community Learning Centers grant. Criteria: Accuracy of each version of the Distribution Tables utilized throughout the year is required to support the accuracy of payroll allocations to the Organization's grants. Cause: The Organization failed to properly set up accurate Distribution Tables related to substitute teachers in the payroll software, which led to substitute teachers' time not being appropriately tracked towards separate grants during the year ended June 30, 2024. Effect: Failure to set accurate Distribution Tables lead to the inaccurate allocations of payroll funds resulting in the Organization overstating their claim for reimbursement to the granting agency. Questioned Costs: The maximum overstatement related to the inaccurate allocation of pay to the Twenty-First Century Community Learning Centers program amounted to approximately $96,100. Identification of prior year repeats: N/A Recommendation: The Organization should review its Distribution Tables, at least quarterly, for substitute teachers to ensure the amounts allocated to their pay relates only to the specific program/grant that the teacher worked on. This will help to ensure that the Organization is correctly requesting for reimbursement from the respective granting agency.
Management's Response/Planned Corrective Action: The Organization has established and implemented a new procedure to ensure the correct allocation of substitute teachers. This change has already been made effective as of July 1, 2024 to meet the auditor's recommendations. The Organization will now bill substitutes exclusively to the appropriate site and program, which will enhance financial tracking and accountability. Substitutes will no longer be included in any distribution tables. Currently, substitutes are assigned to a System of Support (SOS) as their direct supervisor. The SOS is responsible for scheduling substitutes, entering their schedules into Paycor, and assigning them to school sites. Additionally, the Payroll Coordinator, Joanna Qualls, is required to add a billing code to these substitutes. The Payroll Department follows a procedure every pay period to run a report on substitutes, ensuring they are coded correctly. This process has been established as a step for every payroll run. The Director of Finance, Juana Sierra-Perez, also does a final audit of payroll to ensure transactions are being coded properly.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
17 out of 60 disbursements tested for the 21st Century program did not have Distribution Tables to substantiate the payroll amounts allocated to the program. Criteria: Maintenance of each version of the Distribution Tables utilized throughout the year is required to support the accuracy of payroll allocations to the Organization's grants. Cause: The Organization did not maintain copies of all versions of the Distribution Tables utilized to calculate grant allocations during the year ended June 30, 2021. Effect: Failure to maintain Distribution Tables could lead to inaccurate, inauthentic, or unauthorized allocations of payroll funds. Recommendation: The Organization should maintain copies of all Distribution Tables utilized throughout each fiscal year. Management?s Response/Planned Corrective Action: Revisions to Distribution Tables were made by the previous CFO and the Tables were not saved prior to making changes. New procedures have been implemented to export and save Distribution Tables monthly and prior to changes being made. Immediately after revising, the Distribution Tables will be exported and saved a second time for future audit/monitoring.
Show full finding ▾Hide full finding ▴Condition: 17 out of 60 disbursements tested for the 21st Century program did not have Distribution Tables to substantiate the payroll amounts allocated to the program. Criteria: Maintenance of each version of the Distribution Tables utilized throughout the year is required to support the accuracy of payroll allocations to the Organization's grants. Cause: The Organization did not maintain copies of all versions of the Distribution Tables utilized to calculate grant allocations during the year ended June 30, 2021. Effect: Failure to maintain Distribution Tables could lead to inaccurate, inauthentic, or unauthorized allocations of payroll funds. Recommendation: The Organization should maintain copies of all Distribution Tables utilized throughout each fiscal year. Management?s Response/Planned Corrective Action: Revisions to Distribution Tables were made by the previous CFO and the Tables were not saved prior to making changes. New procedures have been implemented to export and save Distribution Tables monthly and prior to changes being made. Immediately after revising, the Distribution Tables will be exported and saved a second time for future audit/monitoring.
Management's Response/Planned Corrective Action: Revisions to Distribution Tables were made by the previous CFO and the Tables were not saved prior to making changes. New procedures have been implemented to export and save Distribution Tables monthly and prior to changes being made. Immediately after revising, the Distribution Tables will be exported and saved a second time for future audit/monitoring.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on March 19, 2020 — management decision was due September 19, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 7, 2017.
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