Finding Text
2022-001 Federal Program ? U.S. Department of Education, Passed through New York State Education Department, CFDA #84.425U, Education Stabilization Fund: American Rescue Plan Elementary and Secondary School Emergency Relief Fund. Criteria ? Salaries and wages of employees are deemed allowable costs under this grant when supported by appropriate time and attendance records as verification of work performed. Condition ? The Board was unable to provide timesheets for four employees for the July 16, 2021 pay period. Cause ? The Board implemented new payroll procedures during the selected pay period to try to reduce the amount of manual recordkeeping required. They found this system to be ineffective and subsequently reverted to their prior recordkeeping system. Effect ? The Board cannot provide support that costs incurred relative to the July 16, 2021 pay period were allowable. Questioned Costs ? None. Context ? Timesheets are necessary to prove allowability of payroll costs in a given pay period. Auditors? Recommendation ? We recommend that the Board ensure maintenance of appropriate timesheets for all individuals paid under Federal grants. View of Responsible Officials of the Auditee ? Management immediately reverted to its prior recordkeeping process after this pay period, when it realized the process did not work well for purposes of review and approval. The subsequent pay period?s timesheets were provided to the auditors, which show implementation of the former process and maintenance of appropriate records. Management believes this issue has already been rectified.