Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual acknowledging and noting that their salaries were being allocated to these federal programs could not be located. Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort. Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them. Questioned Costs: None Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications. Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.
Child Nutrition Cluster - Procurement Information on Federal Program: U.S Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program, COVID-19 School Breakfast Program, and COVID-19 Summer School Food Service Program CFDA No. 10.553, 10.555, and 10.559) passed through the New York State Education Department. Criteria: CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and reverification of use of same vendors as previous year, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Costs: None Perspective Information: As part of required follow up of prior year audit findings, a review of vendors charged to the school lunch fund and therefore represent purchases with federal dollars was performed. Of the District?s vendors charged to the fund, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: Yes Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District will monitor vendors to ensure they are able to accept federal monies.