FAC Explorer

Finding 9145 (2023-003)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-01-19
Audit: 12509
Organization: Malone Central School District (NY)
Auditor: Telling & Hillman PC

AI Summary

  • Core Issue: The District failed to provide proper documentation for payroll disbursements related to the ARP Summer Learning grant.
  • Impacted Requirements: This violates 2 CFR section 200.430(i), which mandates maintaining records for salaries and wages.
  • Recommended Follow-Up: Implement a system to ensure timely collection and maintenance of approved timesheets.

Finding Text

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.

Corrective Action Plan

By bringing the payroll back into the District from FEH BOCES, allows better oversight of the payroll functions. The District continues to work on improving and developing systems to enhance the payroll disbursements which are supported by documentation and approvals. It is the goal of the District to continue to improve on systems by which timesheets are obtained promptly and maintained. The District purchased a timesheet enhancement software that works in conjunction with WINCAP software through FEH BOCES that is waiting to be implemented by the FEH BOCES Shared Business. Brandon Pelkey, superintendent ofschools is responsible for implementing this corrective action plan. We plan to rectrify all action by June 30, 2024.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 585587 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $255,069
10.553 School Breakfast Program $209,992
84.367 Improving Teacher Quality State Grants $126,524
10.555 National School Lunch Program $70,645
84.424 Student Support and Academic Enrichment Program $63,225
84.358 Rural Education $59,338
10.559 Summer Food Service Program for Children $44,119
84.027 Special Education_grants to States $16,281
84.173 Special Education_preschool Grants $13,109
84.425 Education Stabilization Fund $11,652
10.649 Pandemic Ebt Administrative Costs $3,140