Audit 39738

Federal Program: Assistant Listing Number: 84.002 Adult Education ? Basic Grants to States Condition: It was noted that the BOCES allowed an adult student to take classes who was not eligible to take the classes. Criteria: Eligible individuals are individuals who are at least 16 years of age, who are not enrolled or required to be enrolled in secondary school under state law, and who are basic skills deficient, do not have a secondary school diploma or its recognized equivalent and have not achieved an equivalent level of education, or are English language learners (29 USC 3272(4)). Questioned Costs: Not Applicable Context: Of the thirty-seven students selected for testing there was one student who did not meet the eligibility requirements for the program. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Cause: The student was noted as not being eligible on the BOCES check list for eligibility, but the student was still enrolled in the classes. There are several new staff in the program which is believed to have led to the oversight. Recommendation: To prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their eligibility checklist to ensure all proper documentation is gathered and retained and determination is made and if student is ineligible they are not enrolled. Perspective: There is a check list developed for the employee to complete to ensure that the student qualifies for the services. There is no indication on the check list that they are reviewed and some in the files were not completed at all. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

2022-002 Allowable Costs/Cost Principles ? Support of Salaries and Wages Federal Program: Assistant Listing Number.: 84.002 Adult Education ? Basic Grants to States Condition: The BOCES did not comply with the required standards of Support of Salaries and Wages because one employee whose time was charged to the federal grant during fiscal year did not actually work on the federal grant. The BOCES operates two different grants for adult education programs. The employee?s time was accidently charged to the wrong adult education program. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: Due to new staff, the BOCES mistakenly charge the employees salary to the wrong grant. Recommendation: To prevent future occurrences of this deficiency, we recommend that management review the employees being charged to the specific grant and ensure they are actually working on the grant. Perspective: This is believed to be an isolated incident and training of the newer staff will help prevent this issue in the future. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

Federal Program: Assistant Listing Number: 84.002 Adult Education ? Basic Grants to States Condition: It was noted that the BOCES allowed an adult student to take classes who was not eligible to take the classes. Criteria: Eligible individuals are individuals who are at least 16 years of age, who are not enrolled or required to be enrolled in secondary school under state law, and who are basic skills deficient, do not have a secondary school diploma or its recognized equivalent and have not achieved an equivalent level of education, or are English language learners (29 USC 3272(4)). Questioned Costs: Not Applicable Context: Of the thirty-seven students selected for testing there was one student who did not meet the eligibility requirements for the program. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Cause: The student was noted as not being eligible on the BOCES check list for eligibility, but the student was still enrolled in the classes. There are several new staff in the program which is believed to have led to the oversight. Recommendation: To prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their eligibility checklist to ensure all proper documentation is gathered and retained and determination is made and if student is ineligible they are not enrolled. Perspective: There is a check list developed for the employee to complete to ensure that the student qualifies for the services. There is no indication on the check list that they are reviewed and some in the files were not completed at all. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

2022-002 Allowable Costs/Cost Principles ? Support of Salaries and Wages Federal Program: Assistant Listing Number.: 84.002 Adult Education ? Basic Grants to States Condition: The BOCES did not comply with the required standards of Support of Salaries and Wages because one employee whose time was charged to the federal grant during fiscal year did not actually work on the federal grant. The BOCES operates two different grants for adult education programs. The employee?s time was accidently charged to the wrong adult education program. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: Due to new staff, the BOCES mistakenly charge the employees salary to the wrong grant. Recommendation: To prevent future occurrences of this deficiency, we recommend that management review the employees being charged to the specific grant and ensure they are actually working on the grant. Perspective: This is believed to be an isolated incident and training of the newer staff will help prevent this issue in the future. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

Federal Program: Assistant Listing Number: 84.002 Adult Education ? Basic Grants to States Condition: It was noted that the BOCES allowed an adult student to take classes who was not eligible to take the classes. Criteria: Eligible individuals are individuals who are at least 16 years of age, who are not enrolled or required to be enrolled in secondary school under state law, and who are basic skills deficient, do not have a secondary school diploma or its recognized equivalent and have not achieved an equivalent level of education, or are English language learners (29 USC 3272(4)). Questioned Costs: Not Applicable Context: Of the thirty-seven students selected for testing there was one student who did not meet the eligibility requirements for the program. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Cause: The student was noted as not being eligible on the BOCES check list for eligibility, but the student was still enrolled in the classes. There are several new staff in the program which is believed to have led to the oversight. Recommendation: To prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their eligibility checklist to ensure all proper documentation is gathered and retained and determination is made and if student is ineligible they are not enrolled. Perspective: There is a check list developed for the employee to complete to ensure that the student qualifies for the services. There is no indication on the check list that they are reviewed and some in the files were not completed at all. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

2022-002 Allowable Costs/Cost Principles ? Support of Salaries and Wages Federal Program: Assistant Listing Number.: 84.002 Adult Education ? Basic Grants to States Condition: The BOCES did not comply with the required standards of Support of Salaries and Wages because one employee whose time was charged to the federal grant during fiscal year did not actually work on the federal grant. The BOCES operates two different grants for adult education programs. The employee?s time was accidently charged to the wrong adult education program. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: Due to new staff, the BOCES mistakenly charge the employees salary to the wrong grant. Recommendation: To prevent future occurrences of this deficiency, we recommend that management review the employees being charged to the specific grant and ensure they are actually working on the grant. Perspective: This is believed to be an isolated incident and training of the newer staff will help prevent this issue in the future. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

Federal Program: Assistant Listing Number: 84.002 Adult Education ? Basic Grants to States Condition: It was noted that the BOCES allowed an adult student to take classes who was not eligible to take the classes. Criteria: Eligible individuals are individuals who are at least 16 years of age, who are not enrolled or required to be enrolled in secondary school under state law, and who are basic skills deficient, do not have a secondary school diploma or its recognized equivalent and have not achieved an equivalent level of education, or are English language learners (29 USC 3272(4)). Questioned Costs: Not Applicable Context: Of the thirty-seven students selected for testing there was one student who did not meet the eligibility requirements for the program. Effect: Since the specific eligibility requirement is not being adhered to, it could result in other students that are ineligible to receive the federal assistance. Cause: The student was noted as not being eligible on the BOCES check list for eligibility, but the student was still enrolled in the classes. There are several new staff in the program which is believed to have led to the oversight. Recommendation: To prevent future occurrences of this deficiency, we recommend that management begin to follow all aspects of their eligibility checklist to ensure all proper documentation is gathered and retained and determination is made and if student is ineligible they are not enrolled. Perspective: There is a check list developed for the employee to complete to ensure that the student qualifies for the services. There is no indication on the check list that they are reviewed and some in the files were not completed at all. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.

2022-002 Allowable Costs/Cost Principles ? Support of Salaries and Wages Federal Program: Assistant Listing Number.: 84.002 Adult Education ? Basic Grants to States Condition: The BOCES did not comply with the required standards of Support of Salaries and Wages because one employee whose time was charged to the federal grant during fiscal year did not actually work on the federal grant. The BOCES operates two different grants for adult education programs. The employee?s time was accidently charged to the wrong adult education program. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: Due to new staff, the BOCES mistakenly charge the employees salary to the wrong grant. Recommendation: To prevent future occurrences of this deficiency, we recommend that management review the employees being charged to the specific grant and ensure they are actually working on the grant. Perspective: This is believed to be an isolated incident and training of the newer staff will help prevent this issue in the future. Repeat: This is not a repeat finding. Responsible Official?s View: The BOCES agrees with the finding. See attached corrective action plan.