EIN: 930565903
UEI: VK3KYZZWDMA6
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 24, 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 July 24, 2021 (1860 days ago).
What is a management decision? →The District was not in compliance with Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I, part A. Cause: The District?s process to identify and document employees that require a periodic time and effort certification was not effective for the year ended June 30, 2020. Context: We selected payroll costs associated with five employees who had wages charged to Title I, Part A. Of the five employees selected for testing, four employees worked on multiple cost objectives and did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs applied to Title I, Part A were not fully supported by documentation in accordance with 2 CFR Part 200.430 and District Policy. The lack of time and effort evidence to support the wages paid with federal monies could require the District to pay back monies received under the federal program. Known and Questioned Costs: $127,342 of questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their processes and procedures to strengthen controls and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on multiple cost objectives.
Show full finding ▾Hide full finding ▴2020-002 ? Material Weakness ? Allowable Activities/Cost Principles Criteria: In accordance with 2 CFR section 200.430, the local education agency is required to maintain time and effort distribution records for employees who work on multiple activities or cost objectives. These distribution records must support the portion of time and effort dedicated to: 1) The federal program or cost objective; and 2) Other programs or cost objectives supported by federal funds or other revenue sources. Statement of Condition: The District was not in compliance with Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I, part A. Cause: The District?s process to identify and document employees that require a periodic time and effort certification was not effective for the year ended June 30, 2020. Context: We selected payroll costs associated with five employees who had wages charged to Title I, Part A. Of the five employees selected for testing, four employees worked on multiple cost objectives and did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs applied to Title I, Part A were not fully supported by documentation in accordance with 2 CFR Part 200.430 and District Policy. The lack of time and effort evidence to support the wages paid with federal monies could require the District to pay back monies received under the federal program. Known and Questioned Costs: $127,342 of questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their processes and procedures to strengthen controls and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on multiple cost objectives.
U.S. Department of Education Title I, Part A of the ESEA (CFDA # 84.010) Material Weakness 2020-002 Allowable Activities/Cost Principles Recommendation: We recommend the District review their processes and procedures to strengthen controls and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Plan of Action: District administration, including Federal Programs Director, will meet at a minimum of three times annually to review the positions, schedules, and amount of time allocated in daily work to federal programs. The three meetings will include annual budget preparation, fall needs assessment for the new school year, and CIP Budget Narrative submittal. The meetings will be an opportunity to align the positions with the federal program work being performed, as well as to serve as a reminder to prepare and complete required Time and Effort forms for all associates employees. Date of implementation: January 4, 2021
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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