EIN: 886000992
UEI: WALQCWL89923
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 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 May 8, 2022 (1572 days ago).
What is a management decision? →The District is not maintaining time and effort distribution records for Title I employees who work on multiple activities or cost objectives. Cause: The District has experienced staffing shortages and turnover in recent years and this requirement is not being adequately addressed. Effect: The District is not in compliance with federal requirements. Inaccurate payroll cost allocations may occur. Recommendation: We recommend the District ensure that its policies and procedures adequately address time and effort distribution records for Title I employees who work on multiple activities or cost objectives. Management should monitor this area to make sure adequate time and effort distribution records are being maintained.
Show full finding ▾Hide full finding ▴Criteria: If a school operating a schoolwide program does not consolidate federal funds with state and local funds in a consolidated schoolwide pool, an employee who works, in whole or in part, on a federal program or cost objective must document time and effort as follows: For an employee who works on multiple activities or cost objectives (e.g., in part on a federal program whose funds have not been consolidated in a consolidated schoolwide pool and in part on federal programs supported with funds consolidated in a schoolwide pool or on activities that are not part of the same cost objective), the District must maintain time and effort distribution records in accordance with 2 CFR section 200.430(i)(1)(vii) that support the portion of time and effort dedicated to: The federal program or cost objective; and Each other program or cost objective supported by consolidated federal funds or other revenue sources. Condition: The District is not maintaining time and effort distribution records for Title I employees who work on multiple activities or cost objectives. Cause: The District has experienced staffing shortages and turnover in recent years and this requirement is not being adequately addressed. Effect: The District is not in compliance with federal requirements. Inaccurate payroll cost allocations may occur. Recommendation: We recommend the District ensure that its policies and procedures adequately address time and effort distribution records for Title I employees who work on multiple activities or cost objectives. Management should monitor this area to make sure adequate time and effort distribution records are being maintained.
The District agrees with this finding and will establish policies and procedures to address this issue. While the policies and procedures are being developed, the District will require employees that work on multiple activities or cost objectives involving federal programs to complete a time and effort log and provide a copy with their monthly payroll forms. Payroll checks will not be issued without copies of these forms.
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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