2024-001. Allowable Costs/Cost Principles: Compensation – Personal Services
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: Salaries and wages charged to federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart E, 2 CFR §200.430.
Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee's compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430.
Cause: The individual that was responsible for coordinating the program did not complete time and effort records, as described in Subpart E, 2 CFR §200.430, to support salaries charged to federal awards.
Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the federal award.
Questioned Costs: None reported.
Context: Time records for the balance of employees audited in our sample of 25, who were charged to federal awards by the District, were supportive of amounts included in budgets approved by the State and included in the Final Expenditure Report.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor its procedures to ascertain that documentation to support salaries and wages charged to federal awards is in a format that complies with the requirements of the Uniform Guidance at Subpart E, 2 CFR §200.430.
Views of Responsible Officials of Auditee: The District agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the monitoring of procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR §200.430.
2024-001. Allowable Costs/Cost Principles: Compensation – Personal Services
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: Salaries and wages charged to federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart E, 2 CFR §200.430.
Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee's compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430.
Cause: The individual that was responsible for coordinating the program did not complete time and effort records, as described in Subpart E, 2 CFR §200.430, to support salaries charged to federal awards.
Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the federal award.
Questioned Costs: None reported.
Context: Time records for the balance of employees audited in our sample of 25, who were charged to federal awards by the District, were supportive of amounts included in budgets approved by the State and included in the Final Expenditure Report.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor its procedures to ascertain that documentation to support salaries and wages charged to federal awards is in a format that complies with the requirements of the Uniform Guidance at Subpart E, 2 CFR §200.430.
Views of Responsible Officials of Auditee: The District agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the monitoring of procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR §200.430.
2024-002. Allowable Costs/Cost Principles: Final Expenditure Report for a Federal or State Project (FS-10-F)
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: The District commits to expenditures using federal funds that comply with program guidelines established by federal agencies and in accordance with the State approved program budget.
Condition: Testing of the expenditures charged to the grant, determined that costs were in excess of the adjusted budget amount because the actual number of students was less than the target number of students.
Cause: The District included certain program costs to be funded by the original amount of the grant award in their final total federal expenditures. The District had not reduced expenditures charged to the grant, as the monitoring of the program, specifically student count data, had not been communicated.
Effect: The District included expenditures for reimbursement when calculating its reimbursement from the State, which were in excess of the adjusted budget.
Questioned Costs: None, the District will provide the funding for the expenditures in excess of the adjusted budget.
Context: The budget was reduced by $21,945, since the actual number of students served was 90% of the target number of students to be served.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor performance indicators for grants in terms of expenditures, and review expenditures charged to grants prior to submitting final cost reports to the New York State Education Department for reimbursement.
View of Responsible Officials of Auditee: Management agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the procedures for monitoring performance indicators, as well as the review of final expenditures charged to grants to ensure that they are reimbursable costs under the guidance provided by federal agencies.
2024-002. Allowable Costs/Cost Principles: Final Expenditure Report for a Federal or State Project (FS-10-F)
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: The District commits to expenditures using federal funds that comply with program guidelines established by federal agencies and in accordance with the State approved program budget.
Condition: Testing of the expenditures charged to the grant, determined that costs were in excess of the adjusted budget amount because the actual number of students was less than the target number of students.
Cause: The District included certain program costs to be funded by the original amount of the grant award in their final total federal expenditures. The District had not reduced expenditures charged to the grant, as the monitoring of the program, specifically student count data, had not been communicated.
Effect: The District included expenditures for reimbursement when calculating its reimbursement from the State, which were in excess of the adjusted budget.
Questioned Costs: None, the District will provide the funding for the expenditures in excess of the adjusted budget.
Context: The budget was reduced by $21,945, since the actual number of students served was 90% of the target number of students to be served.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor performance indicators for grants in terms of expenditures, and review expenditures charged to grants prior to submitting final cost reports to the New York State Education Department for reimbursement.
View of Responsible Officials of Auditee: Management agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the procedures for monitoring performance indicators, as well as the review of final expenditures charged to grants to ensure that they are reimbursable costs under the guidance provided by federal agencies.
2024-001. Allowable Costs/Cost Principles: Compensation – Personal Services
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: Salaries and wages charged to federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart E, 2 CFR §200.430.
Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee's compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430.
Cause: The individual that was responsible for coordinating the program did not complete time and effort records, as described in Subpart E, 2 CFR §200.430, to support salaries charged to federal awards.
Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the federal award.
Questioned Costs: None reported.
Context: Time records for the balance of employees audited in our sample of 25, who were charged to federal awards by the District, were supportive of amounts included in budgets approved by the State and included in the Final Expenditure Report.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor its procedures to ascertain that documentation to support salaries and wages charged to federal awards is in a format that complies with the requirements of the Uniform Guidance at Subpart E, 2 CFR §200.430.
Views of Responsible Officials of Auditee: The District agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the monitoring of procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR §200.430.
2024-001. Allowable Costs/Cost Principles: Compensation – Personal Services
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: Salaries and wages charged to federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart E, 2 CFR §200.430.
Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee's compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430.
Cause: The individual that was responsible for coordinating the program did not complete time and effort records, as described in Subpart E, 2 CFR §200.430, to support salaries charged to federal awards.
Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the federal award.
Questioned Costs: None reported.
Context: Time records for the balance of employees audited in our sample of 25, who were charged to federal awards by the District, were supportive of amounts included in budgets approved by the State and included in the Final Expenditure Report.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor its procedures to ascertain that documentation to support salaries and wages charged to federal awards is in a format that complies with the requirements of the Uniform Guidance at Subpart E, 2 CFR §200.430.
Views of Responsible Officials of Auditee: The District agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the monitoring of procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR §200.430.
2024-002. Allowable Costs/Cost Principles: Final Expenditure Report for a Federal or State Project (FS-10-F)
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: The District commits to expenditures using federal funds that comply with program guidelines established by federal agencies and in accordance with the State approved program budget.
Condition: Testing of the expenditures charged to the grant, determined that costs were in excess of the adjusted budget amount because the actual number of students was less than the target number of students.
Cause: The District included certain program costs to be funded by the original amount of the grant award in their final total federal expenditures. The District had not reduced expenditures charged to the grant, as the monitoring of the program, specifically student count data, had not been communicated.
Effect: The District included expenditures for reimbursement when calculating its reimbursement from the State, which were in excess of the adjusted budget.
Questioned Costs: None, the District will provide the funding for the expenditures in excess of the adjusted budget.
Context: The budget was reduced by $21,945, since the actual number of students served was 90% of the target number of students to be served.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor performance indicators for grants in terms of expenditures, and review expenditures charged to grants prior to submitting final cost reports to the New York State Education Department for reimbursement.
View of Responsible Officials of Auditee: Management agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the procedures for monitoring performance indicators, as well as the review of final expenditures charged to grants to ensure that they are reimbursable costs under the guidance provided by federal agencies.
2024-002. Allowable Costs/Cost Principles: Final Expenditure Report for a Federal or State Project (FS-10-F)
United States Department of Education, Passed Through New York State, Department of Education:
Twenty-First Century Community Learning Centers ALN: 84.287
Criteria: The District commits to expenditures using federal funds that comply with program guidelines established by federal agencies and in accordance with the State approved program budget.
Condition: Testing of the expenditures charged to the grant, determined that costs were in excess of the adjusted budget amount because the actual number of students was less than the target number of students.
Cause: The District included certain program costs to be funded by the original amount of the grant award in their final total federal expenditures. The District had not reduced expenditures charged to the grant, as the monitoring of the program, specifically student count data, had not been communicated.
Effect: The District included expenditures for reimbursement when calculating its reimbursement from the State, which were in excess of the adjusted budget.
Questioned Costs: None, the District will provide the funding for the expenditures in excess of the adjusted budget.
Context: The budget was reduced by $21,945, since the actual number of students served was 90% of the target number of students to be served.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should monitor performance indicators for grants in terms of expenditures, and review expenditures charged to grants prior to submitting final cost reports to the New York State Education Department for reimbursement.
View of Responsible Officials of Auditee: Management agrees with the finding. Peter Daly, Interim School Business Administrator, will oversee the procedures for monitoring performance indicators, as well as the review of final expenditures charged to grants to ensure that they are reimbursable costs under the guidance provided by federal agencies.