Finding Text
Information on Federal Program: U.S. Department of Education (Twenty-First Century
Community Learning Centers, 84.287), passed through the New York State Education
Department.
Condition: During our testing of payroll expenditures charged to this program, it was
noted that salaries were being charged that were not allowable under the grant.
Criteria: Compliance under 2 CFR Part 200, Subpart E §200.403 and 200.404 under
compliance requirement Allowable Costs/Cost Principles.
Cause: While the District had policies in place for documentation of time and effort of
salaries charged to the grant, there was a misinterpretation of the allowable costs relating
to salaries being charged.
Effect: Costs were charged to the grant that were unallowable in the amount of $27,980.
After management discussed the specific situation with the Fiscal Manager who approved
the District’s grant, management received approval to move these costs to cover
allowable payroll costs the District incurred, that were allowable under the grant and not
reimbursed under any other federal grants. These funds were therefore not fully required
to be returned.
Questioned Costs: None
Perspective Information/Context: As part of testing compliance, a selection of employees
charged to the grants was tested for compliance with applicable direct and material
compliance requirements. Of the 40 individuals selected for testing, one employee’s time
charged to the grant was for hours worked during the school day. For these specific tasks, the grant only allows for reimbursement if the time worked is outside of school hours. Therefore, the time that was related to work performed during school hours was deemed unallowable due to the time the work was performed, not the tasks being performed. This is also the first year the District received this funding.
Identification of Repeat Finding: No
Recommendation: We recommend that grant documents and regulations be reviewed
regularly to ensure a clear understanding of the allowable costs, to ensure only allowable
costs are charged to the grant at the time costs are incurred.
District Response: The District acknowledges the finding regarding the unallowed costs associated with the 21st CCLC Grant. During the audit process, we found that salary costs within this grant were included in error and should not have been. We have contacted both the fiscal department for 21st CCLC and NYSED Grants Finance, in hopes to correct this issue. We adjusted the FS10F report for final expenses and copies are being sent out to the appropriate departments for correction. This issue should be resolved by January 2024 and will be implemented by the Business Manager, Christopher Karwiel.