Finding 585587 (2023-003)

2023-003 Allowable Costs US Department of Education Passed Through NYS Education Dept Education Stabilization Fund COVID 19 ARP Summer Learning Criteria: According to 2 CFR section 200.430.(i) the District must maintain the records it generally maintains for salaries and wages expended. Condition: The District expended funds from ARP Summer Learning grant to pay for salaries and wages. In our sample of payroll disbursements, we found an instance where we were unable to verify a timesheet and the supporting approval of a disbursement. Context: The audit identified disbursements that were not supported by documentation and approval. Effect: If payroll disbursements are not supported by documentation and approval, they may not be properly safeguarded, and the District may not comply with the federal allowable costs rules. Cause: Unknown. Recommendation: We recommend that the District develop a system to make sure that proper approved timesheets are obtained in a timely manner and maintained. Management’s response: See attached.