Great Neck Union Free School DistrictLocal Government

2021-001. Internal Control Over Compliance Department of Education: Special Education Cluster Special Education Grants to States Assistance Listing (CFDA) No. 84.027 Special Education Preschool Grants Assistance Listing (CFDA) No. 84.173 Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief Fund Assistance Listing (CFDA) No. 84.425C COVID-19: Elementary and Secondary School Emergency Relief Fund Assistance Listing (CFDA) No. 84.425D Condition: The District has not updated their existing policy and written procedures to conform to Uniform Guidance requirements. 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. Cause: Building closures and staffing constraints arising from the COVID-19 pandemic has limited the District?s ability to perform a timely review of its existing policy and written procedures. Effect: Not having an updated written policy and procedures could weaken the internal controls over the management of Federal awards and potentially increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is a repeat finding from the previous audit referenced as 2020-001. Recommendation: The District should update its existing written policy and procedures in order to comply with requirements of Uniform Guidance. Views of Responsible Officials: The District is aware of this finding and is in the process of updating its policy and related procedures in order to comply with the requirements of Uniform Guidance by June 30, 2022.

2020-001. Internal Control Over Compliance ? Procurement Department of Agriculture and Department of Education, Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Adult Education ? Basic Grants to States CFDA No. 84.002 Condition: The District had not updated their existing policies and written procedures to conform to Uniform Guidance requirements as of July 1, 2018. 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. Cause: Building closures and staffing constraints arising from the COVID-19 pandemic limited the District?s ability to perform a timely review of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is a repeat finding from the previous audit referenced as 2019-001. Recommendation: The District should review its existing written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials: The District is aware of this finding and is implementing a policy and related procedures in order to comply with this by June 30, 2021.

Department of Agriculture, Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Condition: The District has designated one employee to receive and enter the annual household applications for free and reduced meals into the District?s Point of Sale software. Based on our inquiries and review of forty (40) applications tested for student eligibility (free or reduced), we noted there is no documented secondary review of the information inputted. Criteria: Under the Child Nutrition Program, certain children enrolled through the District may be eligible to receive free and reduced price meals. Applications prepared by each household contains the household income and the number of household members. This information is entered into the District?s Point of Sale software and is compared to the published income eligibility guidelines to determine if the child is eligible for a free or reduce priced meal, or if the child is required to pay full price for meals. Cause: The District does not have a process to perform a secondary review of the information from the applications entered by the District employee into the Point of Sale software, to determine if this information is properly entered. Potential Effect: With no review process in place, the chance that information from the application can be entered incorrectly into the Point of Sale software may cause the eligibility status to be incorrectly determined. Questioned Costs: None reported. Repeat Finding: This is a repeat finding from the previous audit referenced as 2019-002. Recommendation: We recommend that the District establish a process for a secondary review of information input into the District?s Point of Sale software to verify its accuracy to the household application for free and reduced price meals. Views of Responsible Official: The District agrees with the recommendation and the Assistant Superintendent for Business and Finance will establish a secondary review process to verify all input for applications on a regular basis, and make corrections as necessary by June 30, 2021.

Significant Deficiencies 2019-001. Internal Control Over Compliance ? Procurement Department of Agriculture and Department of Agriculture, Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 Federal Snack Program CFDA No. 10.555 National School Lunch Program CFDA No. 10.555 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 had not updated their existing policies and written procedures to conform to Uniform Guidance requirements as of July 1, 2018. Cause: Staffing constraints limited the District?s ability to perform a timely review of its existing policies and written procedures. Potential Effect: Not having updated written policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: The District should review and update its current written policies and procedures and update them as needed in order to comply with requirements of Uniform Guidance. Views of Responsible Officials: The District is aware of this finding and is implementing a policy and related procedures in order to comply.

2019-002. Internal Control Over Compliance ? Eligibility Department of Agriculture, Passed-through New York State, Department of Education Child Nutrition Cluster School Breakfast Program CFDA No. 10.553 Federal Snack Program CFDA No. 10.555 National School Lunch Program CFDA No. 10.555 Criteria: Under the Child Nutrition Program, certain children enrolled through the District may be eligible to receive meals once a household application for free and reduced price school meals is submitted. Each application prepared by the household contains the household income and the number of household members. Once the information is entered into the District?s Point of Sale software it is compared to the published income eligibility guidelines to determine if the child is eligible for a free or reduce priced meal, or if the child is required to pay full price for meals. Condition: The District has designated one employee to receive and enter the annual household applications into the District?s Point of Sale software. Based on our inquiries and review of forty (40) applications tested for student eligibility (free or reduced), we noted there is no documented secondary review of this information. Cause: The District does not have a process to perform a secondary review of the applications entered by the designated employee into the Point of Sale software to determine if this information is properly entered. Potential Effect: With no review process in place, the chance that an application can be entered incorrectly into the Point of Sale software may cause the eligibility status to be incorrectly determined. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding from the previous audit. Recommendation: We recommend that the District establish a process for a secondary review of information input into the District?s Point of Sale software to verify its accuracy to the household application for free and reduced price school meals. Views of Responsible Official: The District agrees with the recommendation and the Assistant Superintendent for Business and Finance will establish a secondary review process to verify all input for applications on a regular basis, and make corrections as necessary by June 30, 2020.

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