Finding Text
U.S. Department of Education – Passed-through the NYS Education Department
Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #’s 0021-23-2955, 0011-23-6011, 0011-23-7200, 0011-24-2160, 0021-24-2955,
Grant Period – Fiscal Year Ended June 30, 2024
U.S. Department of Education – Passed-through the NYS Education Department – Education Stabilization Fund
COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund; ALN 84.425D; Project #5891-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP- ESSER) Fund; ALN 84.425U; Project 5880-21-2955, 5884-21-2955, 5883-21-2955, 5882-
21-2955; Grant Period – Fiscal Year Ended June 30, 2024
COVID-19 – American Rescue Plan – Elementary and Secondary School Emergency Relief - Homeless Children and Youth; ALN 84.425W; Project#5218-21-2955; Grant Period – Fiscal Year Ended June 30, 2024
Significant Deficiency
Compliance Requirement: Allowable Activities and Cost Principles
Criteria: Per Uniform Guidance (2 CFR §200.430), payroll costs charged to federal grants must be supported by appropriate documentation reflecting actual time and effort spent on grant-related activities. Per District policy, employees are required to submit Personnel Activity Reports (PARs) to certify time worked on a federal grant. PARs are then required to be reviewed and approved by a direct supervisor.
Condition: We identified seventeen (17) instances of missing or incomplete PAR forms for Title I. Six (6) out of (17) employees did not complete a PAR form. Eleven (11) out of (17) did not document supervisor review and approval. For the education stabilization fund, the District was unable to provide support for time and effort worked on the grant for eleven (11) employees.
Cause: Due to significant changes in personnel and work environments of key employees, the District was unable to maintain adequate oversight over the payroll function.
Effect: The District is not in compliance with federal grant requirements and District policy.
Questioned Costs: None.
Recommendation: We recommend the District enhance internal control measures to
verify the accuracy and completeness of PARs in a timely manner. We also recommend the District conduct independent reviews of the payroll process and time and effort reporting to verify established controls are functioning as intended.
District’s Response: The District’s response is included in their corrective plan.