Finding Text
U.S. Department of Education – Passed-through the NYS Education Department
Special Education Cluster (IDEA); Assistance Listing Numbers 84.027, 84.027X, 84.173, and 84.173X; Project #0032-22-0418, #0032-23-0418, #0033-23-0418, #5532-22-0418, and #5533-22-0418; Grant Period – Fiscal Year Ended June 30, 2023
Significant Deficiency
Compliance Requirement: Allowable Costs/Cost Principles - Payroll
Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the District, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated.
Condition: Although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy, they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds.
Cause: The District did not take timely action to obtain Payroll Certification Forms from employees whose salaries were funded through federal funds.
Effect: The salaries for employees who worked on the grant were not properly supported to be in compliance with the District’s written procedures and the Uniform Guidance.
Questioned Costs: None.
Recommendation: We recommend the District comply with their written policies and procedures to be in compliance with the Uniform Guidance.
District’s Response: The District’s response is included in their corrective plan.