Audit 393769

U.S. Department of Education Passed-Through Entity: New York State Education Department Finding Reference: 2025-001 Title I Grants to Local Educational Agencies (Assistance Listing # 84.010) Compliance Requirement: Allowable Costs/Cost Principles Criteria Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. View of Responsible Officials The School District will institute additional procedures to ensure that time and effort certifications are signed and properly retained.