Finding Text
2023-005 Documentation of Personnel Expenses
Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Elementary and Secondary School Emergency Relief Fund (ESSER 2) 84.425D, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund Full Day UPK Expansion 84.425U, COVID-19 ARP Elementary and Secondary School Emergency Relief Fund 3 84.425U) passed through the New York State Education Department.
Statement of Condition: During our testing of payroll expenditures charged to these programs we noted that math and reading remedial teachers were charged to the grants but signed time and effort reports (payroll certifications) acknowledging and noting that their salaries were being allocated to these federal programs could not be located.
Criteria: Compliance under Part 200.430 Compensation-personal services under compliance requirement Allowable Costs/Cost Principles 2 Documentation of Employee Time and Effort.
Statement of Cause: While the District has policies and procedures in place requiring completion of payroll certifications there was turnover in the positions responsible for overseeing this process and the new individuals responsible could not locate the forms. Statement of Effect: We were unable to review payroll certifications of time and effort reports acknowledged by the employee that their services were being allocated to the federal program as the District could not locate them.
Questioned Costs: None
Perspective Information: As part of testing of compliance, a selection of employees charged to the grants was selected for testing of compliance. Of the 3 individuals selected for testing that were allocated, certifications for all three employees could not be located.
Identification of Repeat Finding: Yes
Recommendation We recommend that compensating controls be implemented to monitor compliance with existing policies and procedures to ensure individuals whose time and effort of providing special education services is acknowledged by the payroll certifications.
Views of the Responsible Officials and Planned Corrective Actions: The District will work to collect federal certifications for all employees paid from grants.