Finding Text
2024-001. Allowable Costs/Cost Principles
United States Department of Education, Passed Through New York State, Department of Education:
Special Education Cluster
Special Education Grants to States: IDEA Part B ALN: 84.027
Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X
Special Education Preschool Grants: IDEA Preschool ALN: 84.173
Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X
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 (PAR) 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 staff that were responsible for maintaining records that accurately reflect the work performed, as described in Subpart E, 2 CFR §200.430, to support salaries charged to federal awards, prepared annual periodic certification reports using amounts based on budgets for time performance prior to the work being completed. The reports were not updated to reflect actual time performance amounts.
Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the federal award.
Questioned Costs: None reported.
Context: The District maintains time records for employees charged to federal awards in accordance with approved budgets.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The District should revise its procedures to prepare documentation to support actual salaries and wages charged to federal awards after the work was performed in accordance with the requirements of the Uniform Guidance at Subpart E, 2 CFR §200.430.
Views of Responsible Officials of Auditee: The District will adopt procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR §200.430.