Finding Text
U.S. Department of Education – Passed-through the NYS Education Department
Special Education – Grants to States (IDEA, Part B); CFDA No. 84.027; Project #0032-24-0432;
Grant Period - Fiscal Year Ended June 30, 2024
Special Education – Preschool Grants (IDEA, Preschool); CFDA No. 84.173; Project #0033-24-0432; Grant
Period - Fiscal Year Ended June 30, 2024
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 accounting policies and practices of the District and support the
distribution of salaries and wages among specific activities or cost objectives.
Condition: Although the District ultimately obtained Payroll Certifications Forms for the fiscal
year, they did not comply with their procedures regarding the timeliness of
obtaining signed Payroll Certifications Forms from employees whose salaries were
funded through federal funds.
Cause: The District did not take timely action to obtain Payroll Certification Forms for
employees whose salaries were funded through federal funds due to employees not
responding to the requests from the business office as well as monitoring of
outstanding forms not being done timely.
Effect: The salaries for individuals who worked on the grants were not properly supported
in a timely manner to be in compliance with the District’s procedures and the
Uniform Guidance.
Questioned Costs: None.
Recommendation: We recommend the District comply with their procedures to be in compliance with
the Uniform Guidance.
District’s Response: The District’s response is included in their corrective action plan.