Finding 947483 (2023-001)

Compliance Requirement: Reporting Criteria: According to the Office of Management and Budget Compliance Supplement, local educational agency recipients of Education Stabilization Fund grant funds must submit an annual performance report with data on expenditures, planned expenditures, and uses of funds to their respective state educational agency on an annual basis. The District was required to submit the annual performance report for the period from July 1, 2021 through June 30, 2022 to the New York State Education Department (NYSED) during the fiscal year ended June 30, 2023. Condition: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. Cause: The review of the annual performance report was not performed at an appropriate level of precision such that incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Effect: The annual performance report was submitted to NYSED with incorrect and/or incomplete information. Questioned Costs: None. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District’s Response: The District’s response is included in their corrective plan. FINDING # 2022-001: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), recipients must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. During our prior audit, we noted the monthly claims for reimbursement were not compared to reports from the point of sale (“POS”) system by an individual other than the preparer of the claims report prior to submission. We recommended that the District have an individual other than the preparer of the claims report review the reports from the POS system prior to submission to verify that the number of meals claimed is based on actual meals served. STATUS: Implemented.