Finding Text
Documentation of Personnel Expenses Information on Federal Program: U.S Department of Education, Education Stabilization Funds (COVID-19 Governor?s Emergency Education Relief Fund (GEER 1) 84.425C, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER 1) 84.425D, COVID-19 CRRSA Governor?s Emergency Education Relief Fund (GEER 2) 84.425C, 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 84.425U) passed through the New York State Education Department. Statement of Condition: During our testing of payroll expenditures charged to these programs it was that a teacher and a social worker that were being charged to the grants and the time and effort reports (payroll certifications) being signed by this individual 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 18 individuals selected for testing, certifications for two employees could not be located. Identification of Repeat Finding: No 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.