Finding Text
2022-003. Allowable Costs/Cost Principles United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Criteria: 2 CFR ?200.303 of the Uniform Guidance issued by the U.S. Office of Management and budget requires that salaries and wages charged to federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart E, 2 CFR ?200.430. Condition: Subpart E, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents correctly, to comply with Subpart E, 2 CFR ?200.430. Cause: Due to turnover in key Business Office positions, the District did not obtain the necessary documentation on a periodic basis to certify that salaries and wages were charged to the appropriate grants. Effect: Noncompliance could result in the incorrect amount of services rendered being charged to the federal award. Questioned Costs: None reported. Context: Total population size of payroll expenditures was 218 for the education stabilization funds, and 44 for the special education cluster. Audit sample size was selected based on small population sampling table, which yielded a sample size of 25 for the education stabilization funds, and 5 for the special education cluster, systematically selected for audit testing. Finding was identified in three audit samples for the education stabilization funds, and two for the special education cluster. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to federal awards in accordance with the requirements of the Uniform Guidance Subpart E, 2 CFR ?200.430. Views of Responsible Officials of Auditee: The District will adopt procedures to ensure appropriate documentation will be prepared to comply with Subpart E, 2 CFR ?200.430.