COPIAGUE UNION FREE SCHOOL DISTRICT

2020-001. Internal Control Over Compliance Department of Education Special Education Cluster Special Education Grants to States CFDA No. 84.027 Special Education Preschool Grants CFDA No. 84.173 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal awards recipients must maintain written documentation of internal control policies and procedures, such as procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from the previous audit. Recommendation: The District must review its current written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Finance and Operations has reviewed all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that written policies are updated and in compliance with these guidelines. Additionally, on August 11, 2020, the District adopted a revised purchasing policy that incorporates the audit requirements under the uniform guidance.

Significant Deficiency 2020-001. Internal Control Over Compliance Department of Education Title I Grants to Local Education Agencies CFDA No. 84.010 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Finance and Operations has reviewed all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines. Additionally, on August 11, 2020, the District adopted a revised purchasing policy that incorporates the audit requirements under the uniform guidance. Responsible Contact Person: Jeffrey White, Assistant Superintendent for Finance and Operations Anticipated Completion Date: Completed August 11, 2020 Contact Information: Jeffrey White Assistant Superintendent for Finance and Operations Copiague Union Free School District 2650 Great Neck Road Copiague, NY 11726

2019-001. Internal Control Over Compliance Department of Education Title I Grants to Local Education Agencies CFDA No. 84.010 Criteria: 2 CFR section 200.303 of the Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the Uniform Guidance, Federal awards recipients must maintain written documentation of internal control policies and procedures, such as procurement policies that adhere to state and local law as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The District has not updated their existing policies and written procedures to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the District?s ability to perform a timely review of its existing policies and written procedures. Effect: Having insufficient or non-compliant written policies and procedures weaken the internal controls over the Federal award, increasing the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Identification of a Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: The District must review its current written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials of Auditee: The District?s Assistant Superintendent for Finance and Operations will review all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that written policies are updated and in compliance with these guidelines.

2019-001. Internal Control Over Compliance Department of Education Title I Grants to Local Education Agencies CFDA No. 84.010 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Finance and Operations will review all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure policies are in compliance with these guidelines. Responsible Contact Person: Jeffrey White, Assistant Superintendent for Finance and Operations Anticipated Completion Date: June 30, 2020 Contact Information Jeffrey White Assistant Superintendent for Finance and Operations Copiague Union Free School District 2650 Great Neck Road Copiague, NY 11726