Finding 571146 (2024-001)

-
Requirement
AB
Questioned Costs
$1
Year
2024
Accepted
2025-07-13
Audit: 362064
Organization: Fort Lee Board of Education (NJ)

AI Summary

  • Core Issue: Missing documentation for payroll charges funded by the ARP/ESSER grant raises concerns about compliance.
  • Impacted Requirements: The district must show that staff funded by the grant are specifically addressing COVID-19 impacts, not just regular operations.
  • Recommended Follow-Up: Ensure all payroll charges include job descriptions, responsibilities related to COVID-19, and time sheets for verification.

Finding Text

Finding 2024-001 Information on the federal program: Coronavirus Response and Relief Supplemental Act/American Rescue Plan, Assistance Listing Number 84.425D/U, Grant Period 3/13/2020-9/30/2023 and 3/13/2020-9/30/2024. Criteria or specific requirement: The objective of the Coronavirus Response and Relief Supplemental Act/American Rescue Plan (ARP)/Elementary and Secondary School Emergency Relief (ESSER) Funds is to provide local education agencies with emergency relief funds to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools across the nation. Under these guidelines, districts can use the funding to pay staff salaries, specifically those hired or providing services directly related to addressing the impacts of the COVID-19 pandemic on education. Condition: There were instances in which supporting documentation for payroll charges funded by the grant were not available for review. Questioned costs: Unable to be determined. Context: The Board used grant funding to pay staff salaries, however there was no supporting documentation to demonstrate that the purpose of these staff members was for COVID-related initiatives. Effect: Without proper documentation, the district cannot demonstrate how the staff positions funded by the ARP/ESSER funds are necessary to address the unique challenges of the pandemic and not just for regular operations of the district. Cause: The district did not provide the required documentation to support the staff members charged to the grant. Recommendation: When the district charges payroll to the grant, proper supporting documentation should include, at a minimum, job descriptions, specific responsibilities related to the COVID-19 response and time sheets for each employee being charged. Management’s response: The district will maintain and make available all supporting documentation for grant funded payroll.

Corrective Action Plan

The district will ensure supporting documentation for payroll charges are used with the use of a time sheet for each employee charged to the grant.

Categories

Questioned Costs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.34M
84.027 Special Education Grants to States $825,588
10.555 National School Lunch Program $663,400
84.010 Title I Grants to Local Educational Agencies $551,518
16.710 Public Safety Partnership and Community Policing Grants $236,381
84.365 English Language Acquisition State Grants $159,500
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $102,740
10.579 Child Nutrition Discretionary Grants Limited Availability $48,503
93.778 Medical Assistance Program $44,178
84.424 Student Support and Academic Enrichment Program $42,590
10.553 School Breakfast Program $25,173
84.173 Special Education Preschool Grants $24,107
84.048 Career and Technical Education -- Basic Grants to States $19,141
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,238
10.185 Local Food for Schools Cooperative Agreement Program $7,439
10.649 Pandemic Ebt Administrative Costs $653