Audit 32853

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK Condition: The District does not comply with the required standards of Support of Salaries and Wages. For those employees whose time was charged to federal grants during fiscal year ending 6/30/2022, one employee did not sign their personnel activity reports (PAR) for their time distribution during the year. There was also a number of employees who?s time allocations between funding sources were report at being over a hundred percent. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of supports of salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly certifications and the time allocation was accurate. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Perspective: This is a systematic issue in that controls over the requirement to have documentation in the student file has not been followed. Repeat: This is not a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.

Federal Program: Assistance Listing No.: 10.559 Summer Food Service Program for Children Condition: The District?s supporting documentation for meal counts used to submit for reimbursements from the State, inconsequentially did not agree to the meal counts submitted during 2021. Due to nature of the School Food Program and the ongoing COVID-19 pandemic there were still certain inaccuracies in the count of the meals served at Middle School and reported to the state for reimbursement. Criteria: The count of the monthly meals served that was submitted to New York State for reimbursement did not agree to the record keeping kept by each building for their respective count of the meals served. Per 7 CFR ? 210.8(a) Claims for Reimbursement, the school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Questioned Costs: There are no questioned costs. Effect: It is possible the District slightly under requested the number of meals to be reimbursed. Cause: Due to nature of the School Food program and the ongoing COVID-19 pandemic the record keeping was done on paper and was not consistently done by the same individual every day, this caused certain inaccuracies of an immaterial nature in the count of the meals served. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management ensure that good record keeping is kept at all buildings of the meals served. We also recommend the records are reviewed more efficiently each month for accuracy. Perspective: This is mainly due changes in the school environment due to COVID-19 pandemic. Repeat: This is a repeat finding.