Finding Text
Condition: The District did not comply with the required standards of Support and Salaries and Wages because
employees whose time was charged to Education Stabilization Fund grants during the fiscal year did not
complete monthly or semi‐annual time certification forms or personnel activity reports (PAR) for their time
distribution.
Criteria: The distribution of salaries and wages of employees are to be supported by either time certifications or
personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the
OMB Circular A‐87 Part 225 Appendix B. The certification for employees who work on one cost objective must be
prepared at lease semi‐annually. Personnel activity reports (PAR) for employees who work on multiple activities
or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting
for the employee's total compensation, and reflecting an after‐the‐fact distribution of the actual activity of each
employee.
The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and
other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is
determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A.(3).)
Cause: The District did not have a system in place to ensure the required standards of Support of Salaries and
Wages were complied with for employees to complete monthly or semi‐annual certifications and that the time
allocation on the grant is reported accurately.
Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative
of the related time devoted to the respective cost objectives.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management
require that copies of these payroll certifications be completed and forwarded to the District Treasurer on a
timely basis and that they are reviewed for accuracy and then retained.
Views of Responsible Official and Planned Corrective Actions: During a desktop monitoring review with the New
York State Department of Education, the District was made aware of the requirement to maintain the required
time certification forms. Steps have been taken to capture all required signatures on payroll charged to the
related grants. Projected completion date is estimated to be January 31, 2024.