2023-004 U.S. Department of Education, Assistance Listing #84.010 Title IA, Disadvantaged for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Title IA, Disadvantaged grant must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the Title IA grant was not maintained.
Cause: There was staff turnover in the School Department during the administration of the Title IA grant. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-005 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant agreement requires the City to file a quarterly Project and Expenditure Report in the Treasury’s reporting portal that details budgeted programs, obligated expenditures, and actual expenditures to date for each grant project. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: In our testing of the September and December quarterly reports, we found errors in the reporting of cumulative and quarterly expenditures for the TRUCK, LFVNT, CPLAN, and SWRKR projects. Net cumulative and quarterly reporting errors for the September report were $31,255 and $9,570, respectively. Net cumulative errors for the December report were $6,857. There were no quarterly expenditure errors.
Cause: There is no control in place to ensure the quarterly report is reviewed by an independent person prior to submitting to the reporting portal.
Effect: Inaccurate expenditures were reported to the Treasury’s SLFRF portal.
Recommendation: Controls should be established to allow for an independent review of the report data prior to submission.
Questioned Costs: None
2023-005 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant agreement requires the City to file a quarterly Project and Expenditure Report in the Treasury’s reporting portal that details budgeted programs, obligated expenditures, and actual expenditures to date for each grant project. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: In our testing of the September and December quarterly reports, we found errors in the reporting of cumulative and quarterly expenditures for the TRUCK, LFVNT, CPLAN, and SWRKR projects. Net cumulative and quarterly reporting errors for the September report were $31,255 and $9,570, respectively. Net cumulative errors for the December report were $6,857. There were no quarterly expenditure errors.
Cause: There is no control in place to ensure the quarterly report is reviewed by an independent person prior to submitting to the reporting portal.
Effect: Inaccurate expenditures were reported to the Treasury’s SLFRF portal.
Recommendation: Controls should be established to allow for an independent review of the report data prior to submission.
Questioned Costs: None
2023-004 U.S. Department of Education, Assistance Listing #84.010 Title IA, Disadvantaged for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Title IA, Disadvantaged grant must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the Title IA grant was not maintained.
Cause: There was staff turnover in the School Department during the administration of the Title IA grant. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023
Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained.
Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees.
Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements.
Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR §200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department’s document retention policies.
Questioned Costs: None
2023-005 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant agreement requires the City to file a quarterly Project and Expenditure Report in the Treasury’s reporting portal that details budgeted programs, obligated expenditures, and actual expenditures to date for each grant project. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: In our testing of the September and December quarterly reports, we found errors in the reporting of cumulative and quarterly expenditures for the TRUCK, LFVNT, CPLAN, and SWRKR projects. Net cumulative and quarterly reporting errors for the September report were $31,255 and $9,570, respectively. Net cumulative errors for the December report were $6,857. There were no quarterly expenditure errors.
Cause: There is no control in place to ensure the quarterly report is reviewed by an independent person prior to submitting to the reporting portal.
Effect: Inaccurate expenditures were reported to the Treasury’s SLFRF portal.
Recommendation: Controls should be established to allow for an independent review of the report data prior to submission.
Questioned Costs: None
2023-005 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant agreement requires the City to file a quarterly Project and Expenditure Report in the Treasury’s reporting portal that details budgeted programs, obligated expenditures, and actual expenditures to date for each grant project. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: In our testing of the September and December quarterly reports, we found errors in the reporting of cumulative and quarterly expenditures for the TRUCK, LFVNT, CPLAN, and SWRKR projects. Net cumulative and quarterly reporting errors for the September report were $31,255 and $9,570, respectively. Net cumulative errors for the December report were $6,857. There were no quarterly expenditure errors.
Cause: There is no control in place to ensure the quarterly report is reviewed by an independent person prior to submitting to the reporting portal.
Effect: Inaccurate expenditures were reported to the Treasury’s SLFRF portal.
Recommendation: Controls should be established to allow for an independent review of the report data prior to submission.
Questioned Costs: None