WINDSOR CENTRAL UNIFIED UNION SCHOOL DISTRICT

EIN: 825000491

UEI: GSA_MIGRATION

Data as of August 21, 2026

WINDSOR CENTRAL UNIFIED UNION SCHOOL DISTRICT1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on May 9, 2022. 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 November 9, 2022, which was (1381 days ago).

What is a management decision? →
2021-001
Cost Allowability

During audit procedures, it was identified that the School District was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications/periodic time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 15 employees from two different pay periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: James Fenn, Director of Finance and Operations is the Responsible Official to implement the Corrective Action Plan. Please see the Corrective Action Plan issued by the School District.

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Full finding narrative

2021-001 - Allowable Cost/Cost Principal Federal Program Information: 21.019 Coronavirus Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the School District was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications/periodic time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 15 employees from two different pay periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: James Fenn, Director of Finance and Operations is the Responsible Official to implement the Corrective Action Plan. Please see the Corrective Action Plan issued by the School District.

Corrective Action Plan

2021-001 Allowable Cost/Cost Principal Finding: During audit procedures, it was identified that the School District was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Response: This condition was identified for the Corona Virus Relief grant only as all other long standing Federally Funded grants (IDEA, Title I, etc.) are in full compliance with this requirement. This situation was caused when business office staff not familiar with the Federal requirements were assigned the responsibility of administering this grant. This situation was immediately corrected when brought to the attention of the new Director of Finance and Operations. Business office staff were cross trained in the Federal requirement immediately. Timecards for all Federally Funded grant staff were immediately put into place. The Director of Finance and Operations will periodically review the process for compliance and will establish written procedures to be followed for all future grants.

About Allowable Costs / Cost Principles →

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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