Finding 507945 (2024-001)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2024-11-14

Audit: 328450

Organization: Island Park Union Free School District (NY)

Auditor: R S Abrams & CO LLP

AI Summary

Core Issue: The District submitted an annual performance report to NYSED with incorrect and incomplete information.
Impacted Requirements: Compliance with the Office of Management and Budget guidelines for reporting expenditures and fund usage.
Recommended Follow-up: The District should reevaluate internal controls for reviewing the report and ensure all figures are reconciled with supporting documentation.

Finding Text

U.S. Department of Education – Passed-through the NYS Education Department COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund; Assistance Listing Number 84.425D; Pass- through Number 5891-21-1595; Grant Period – Fiscal Year Ended June 30, 2024; COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) Fund; Assistance Listing Number 84.425U; Pass- through Number 5880-21-1595; Grant Period – Fiscal Year Ended June 30, 2024 Significant Deficiency Compliance Requirement: Reporting Criteria: According to the Office of Management and Budget Compliance Supplement, local educational agency recipients of Education Stabilization Fund grant funds must submit an annual performance report with data on expenditures, planned expenditures, and uses of funds to their respective state educational agency on an annual basis. The District was required to submit the annual performance report for the period from July 1, 2022 through June 30, 2023 to the New York State Education Department (NYSED) during the fiscal year ended June 30, 2024. Condition: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. Cause: The review of the annual performance report was not performed at an appropriate level of precision such that incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Effect: The annual performance report was submitted to NYSED with incorrect and/or incomplete information. Questioned Costs: None. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District’s Response: The District’s response is included in their corrective plan.

Corrective Action Plan

Finding: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. The review of the annual performance report was not performed at an appropriate level of precision such that the incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District Response: The District will ensure that, prior to submission to NYSED the annual performance report will be reviewed by an individual other than the preparer and reconciled to the supporting documentation in order to confirm the completeness and accuracy of information reported. In addition, all FS10-F reports (Final Expenditure Reports) were submitted, in compliance and approved by NYSED Grants Finance. Furthermore, our Desk audit was completed and approved by NYSED on October 3, 2024. Mr. Salvatore Carambia, Business Administrator, is the person responsible for the planned corrective action. The completion date for this action is November 30th, 2024.

Other Findings in this Audit

507946 2024-001

Significant Deficiency Repeat
1084387 2024-001

Significant Deficiency Repeat
1084388 2024-001

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.425	Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund	$344,567
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$313,338
84.027	Special Education - Grants to States (idea, Part B)	$189,674
10.555	National School Lunch Program (cash Assistance)	$172,446
84.010	Title I Grants to Local Educational Agencies (leas)	$122,811
84.425	Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund	$40,301
10.553	School Breakfast Program (cash Assistance)	$37,103
84.367	Supporting Effective Instruction State Grant	$22,095
10.555	National School Lunch Program (non-Cash Food Distribution)	$19,888
84.424	Student Support and Academic Enrichment Grants	$10,000
84.173	Special Education - Preschool Grants (idea Preschool)	$6,740