ORLEANS CENTRAL SUPERVISORY UNION

2022-001 - Allowable Cost/Cost Principal Federal Program Information: 84.425D Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the District was not completing the semi-annual time certifications/periodic time certifications properly and create one semi-annual time certification/periodic time certifications to cover 12 months. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications were reviewed in conjunction with a test of 25 employees across two payroll periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Orleans Central Supervisory Union.

December 20, 2022 Finding: 2022-001 Allowable Cost/Cost Principal Agency: U.S. Department of Education AL Number: 84.425D Grant: Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Name of contact person and title: Crista Perkins, Business Manager Anticipated completion date: 06/30/2023 Agency's response: Concur The Department agrees with this finding and will implement the following: ? ?Review policies and procedures that require time and effort records for employees working in federal grants are properly documents according to grant requirements ? ?Distribute policies and procedures ? ?Train/Update staff on the policies and procedures ? ?Grant manager will review and approve time and effort records to be sure they are covering a six month period per the Compliance Supplement