FAC Explorer

Audit 299766

FY End
2023-06-30
Total Expended
$112.89M
Findings
28
Programs
17
Organization: East Ramapo Central School District (NY)
Year: 2023 Accepted: 2024-03-28
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387702 2023-004 Material Weakness - AB
387703 2023-004 Material Weakness - AB
387704 2023-004 Material Weakness - AB
387705 2023-004 Material Weakness - AB
387706 2023-004 Material Weakness - AB
387707 2023-004 Material Weakness - AB
387708 2023-004 Material Weakness - AB
387709 2023-004 Material Weakness - AB
387710 2023-004 Material Weakness - AB
387711 2023-004 Material Weakness - AB
387712 2023-004 Material Weakness - AB
387713 2023-004 Material Weakness - AB
387714 2023-004 Material Weakness - AB
387715 2023-004 Material Weakness - AB
964144 2023-004 Material Weakness - AB
964145 2023-004 Material Weakness - AB
964146 2023-004 Material Weakness - AB
964147 2023-004 Material Weakness - AB
964148 2023-004 Material Weakness - AB
964149 2023-004 Material Weakness - AB
964150 2023-004 Material Weakness - AB
964151 2023-004 Material Weakness - AB
964152 2023-004 Material Weakness - AB
964153 2023-004 Material Weakness - AB
964154 2023-004 Material Weakness - AB
964155 2023-004 Material Weakness - AB
964156 2023-004 Material Weakness - AB
964157 2023-004 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund - Coronavirus Response and Relief Supplemental Appropriations $32.60M Yes 1
84.425 Education Stabilization Fund - American Rescue Plan $22.81M Yes 1
84.027 Special Education_grants to States $7.34M - 0
10.553 School Breakfast Program $2.08M - 0
84.367 Improving Teacher Quality State Grants $1.94M Yes 1
84.424 Student Support and Academic Enrichment Program $1.36M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.14M - 0
84.425 Education Stabilization Fund - Covid-19 $828,899 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $734,362 - 0
32.009 Emergency Connectivity Fund Program $698,387 - 0
10.555 National School Lunch Program $451,091 - 0
10.559 Summer Food Service Program for Children $259,785 - 0
84.365 English Language Acquisition State Grants $228,653 - 0
84.173 Special Education_preschool Grants $176,608 - 0
84.196 Education for Homeless Children and Youth $37,016 - 0
84.027 Arp - Special Education_grants to States $16,920 - 0
84.010 Title I Grants to Local Educational Agencies $7,549 Yes 1

Contacts

Name Title Type
H6HKL3HS2KU3 Natalie Espinal Auditee
8455776062 Thomas Smith, CPA Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by New York State. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimus indirect cost rate allowed under uniform guidance. No amounts were provided to subrecipients.
Title: Other Disclosures Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by New York State. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimus indirect cost rate allowed under uniform guidance. No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value, and is covered by the District’s casualty insurance policies. There were no loans or loan guarantees outstanding at year end.
Title: Major Program Determination Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Matching costs (the District’s share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District’s financial reporting system. Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by New York State. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimus indirect cost rate allowed under uniform guidance. The District was not deemed to be a “low-risk auditee”, therefore, major programs were determined based on 40% of total federal award expenditures.

Finding Details

Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
Finding 2023-004
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION Federal Agency - United States Department of Education Federal Programs - Title I Grants to Local Educational Agencies - (84.010), COVID-19 Education Stabilization Fund - (84.425C/84.425D/84.425U/84.425W), Supporting Effective Instruction State Grants (84.367) Federal Award Years - 2021, 2022, 2023 State Agency - New York State Department of Education Reference - 2023-004 Payroll Reconciliation - Material Weakness Criteria - Proper functioning internal controls would result in the District having control procedures in place for grant management. Condition - The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the Federal expenditures that were claimed as part of the Federal programs. Cause - There were no controls in place to allow the proper coding of payroll expenditures to reflect the Federal funds that were incurred and therefore a complete population of payroll expenditures was unable to be determined. Effect of Condition - The District was unable to provide a complete listing of Federal payroll expenditures generated by their general ledger system to serve as the complete population to audit the Federal payroll expenditures being claimed under the the three funds above. Recommendation - The District's internal control system over grant management related to the Federal Awards should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Questioned Costs - None. Perspective - It is likely that this issue is pervasive to other Federal programs as all three Federal programs tested had the issue. View of Responsible Officials and Planned Corrective Actions - (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.