BOARD OF COOPERATIVE EDUCATIONAL SERVICES OF ROCKLAND COUNTY

EIN: 136007345

UEI: MAV8PGJECF68

Data as of August 21, 2026

10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on May 26, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 26, 2022, which was (1364 days ago).

What is a management decision? →
2021-001
Activities Allowed or Unallowed / Cost Allowability
Condition

Finding #2021-001- U.S. Department of Education ? Passed-through the NYS Education Department Career and Technical Education ? Basic Grants to States; ALN No. 84.048; Project #8000-21-0023; Grant Period ? Fiscal Year Ended June 30, 2021 Significant Deficiency Criteria: According to Uniform Guidance Section 200.430 Compensation - Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the BOCES, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. Condition: The BOCES did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Cause: The BOCES did not take timely action to implement the required procedures and policy updates. Effect: The BOCES was not in compliance with Uniform Guidance in establishing written policies or procedures for salaries and wages charged to federal grants. Recommendation: We recommend the BOCES adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. District?s Response: The BOCES? response is included in their corrective plan.

Corrective Action Plan

CURRENT YEAR FINDINGS AND RECOMMENDATIONS Findings According to Uniform Guidance Section 200.430 Compensation-Personal Services, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must comply with the established written accounting policies and practices of the BOCES, and support the distribution of salaries and wages among specific activities or cost objectives while reasonably reflecting the total activity for which the employee is compensated. The BOCES did not establish written policies or procedures for the support of salaries and wages charged to federal grants. Recommendation We recommend that BOCES adopt written policies and procedures based on the requirements contained in the Uniform Guidance surrounding salaries and wages charged to federal grants. Corrective Action Plan The district acknowledges this recommendation and has written the required policies. Implementation Date May 26,2022 Person Responsible for Implementation Ron Hansen, Executive Director of Business & Operations

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

FY 2016-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 8, 2017. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 8, 2017, which was (3269 days ago).

What is a management decision? →
2016-001
Cost Allowability
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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