Audit 303821

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.

2023-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 41 cash disbursements and 59 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 7 had purchase orders dated after the invoice and 1 did not have an invoice. Additionally, 5 employee contracts were not signed. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.