GERMANTOWN CSDLocal Government

Finding 2022-001 ? Allowable Costs/Cost Principles Federal Award & Specific Award Identification U.S. Department of Education Passed through the New York State Department of Education Program Name: COVID-19 Education Stabilization Funds Assistance Listings: 84.425D, 84.425C, 84.425U MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Allowable Costs/Cost Principles Criteria The COVID-19 Education Stabilization Funds requires salaries to be certified that they were the COVID-19 Stabilization Education Stabilization Fund program. Statement of Condition During the audit, we found that two of the four employees did not have signed salary notices on file. Cause Turnover in management caused a lack of required procedures for oversight on payroll. Effect The District received federal reimbursements, which were not supported by appropriate documentation. Questioned Costs None. Context Of the four employees in the grant, we found that two were not supported by signed salary notices. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation Management review grant requirements and have consistency over procedures necessary to comply with the grant. View of Responsible Individuals The District understands the importance of compliance with all federal grants and will make the appropriate steps to ensure compliance. Moving forward, the District will develop a monthly sign off for all teachers to complete if any of their salary is being covered under any Federal grant. This documentation will be housed will all grants applications and resources for annual review.