POUGHKEEPSIE CITY SCHOOL DISTRICT

Federal Program: CFDA Nos.: 84.425C, 84.425D, 84.425U CARES Act Education Stabilization Condition: Employees whose time was charged to federal grants during fiscal year ending 6/30/2022 did not complete monthly time certification forms or personnel activity reports (PAR) for their time distribution. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees: (3) Is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3).) Questioned Costs: There are no questioned costs. Effect: The District did not comply with the required standards of Support of Salaries and wages. It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employees whose time is charged to the federal programs. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis.

Federal Program: CFDA Nos.: 84.010 Title I, 84.027 Special Education, Part B, 611, 81.173 Special Education, Preschool 619 & 84.377 Title I SIG Condition: The District does not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year ending 6/30/2018 did not complete time certification forms, time sheets or personnel activity reports (PAR) for their time distribution. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Uniform Guidance 200.430 Compensation- personal services. The certification or personnel activity reports (PAR) for employees who work under the grants must be prepared and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees. Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete certifications. Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis. Status as of June 30, 2020: The District did assure that payroll certifications were done for all employees paid with Special Education Grants. We will continue to monitor in the future.

Federal Program:CFDA Nos.: 84.010 Title I, 84.027 Special Education, Part B, 611, 81.173 Special Education, Preschool 619 & 84.377 Title I SIGCondition:The District does not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year ending 6/30/2018 did not complete time certification forms, time sheets or personnel activity reports (PAR) for their time distribution.Criteria:The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Uniform Guidance 200.430 Compensation- personal services. The certification or personnel activity reports (PAR) for employees who work under the grants must be prepared and meet certain prescribed standards, such as accounting for the employee?s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee.The costs of such compensation are allowable to the extent that they satisfy the specific requirements of this and other appendices under 2 CFR Part 225, and that the total compensation for individual employees.Questioned Costs:There are no questioned costs.Effect:It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives.Cause:District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete certifications.Recommendation:In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis.Responsible Official?s View as of June 30, 2018:The District Treasurer stated that all Federal Certifications will be distributed and signed by all required personnel on a timely basis and as often as required by standards.Status as of June 30, 2019:The District did endure that payroll certifications were done for all employees paid with Title I and Title I SIG federal dollars. However, they were not done for an employee?s paid with federal dollars from the Special Education Grants. We will continue to monitor in the future.Responsible Official?s View as of June 30, 2019:The District Special Education Direct stated that all Federal Certifications will be distributed and signed by all required personnel on a timely basis and as often as required by standards.

Federal Program:CFDA Nos.: 84.027 Special Education, Part B, 611 & 81.173 Special Education, Preschool 619; 84.010 Title I; 84.377 Title I SIGCondition:The District does not comply with the required standards of having a procurement policy that meets the requirements under the Uniform Guidance (2 CFR Part 200, subpart A-F).Criteria:The District?s procurement policy should address the requirements for procurement using federal awards in accordance to the Uniform Guidance (2 CFR Part 200, subparts A-F) as required.Questioned Costs:There are no questioned costs.Effect:It is possible that purchases made using federal awards did not meet the federal guidelines for purchases under the Uniform Guidance.Cause:District did not update and adopt their procurement policy in 2017-2018 to meet the new Uniform Guidance requirements.Recommendation:In order to be in compliance with the Uniform Guidance procurement policy the District should review their current procurement policy and update and adopt as necessary.Responsible Official?s View as of June 30, 2018:The District Treasurer stated that they will review and adopt an updated procurement policy to be in compliance with the federal guidelines.Status as of June 30, 2019:The District did not adopt a procurement policy that is in compliance with the Uniform Guidance during 2018-2019. We will continue to monitor in the future.Responsible Official?s View as of June 30, 2019:The District Treasurer stated that they will review and adopt an updated procurement policy to be in compliance with the federal guidelines.

Federal Program:CFDA Nos.: 84.027 Special Education, Part B, 611, 81.173 Special Education, Preschool 619Condition:Of the students file selected for testing two students? files did not contain documentation that showed that the District was tracking the students? progress throughout the year. The files also did not contain documentation that the District informed the students? parents of the students? progress to meeting their goals through the school year.Criteria:The State has established criteria that the District?s must track and inform progress of the students? progress meeting goals listed on their individual IEP (individual Education Plan), per the requirement of 34 CFR Part 300.157 ? Performance Goals and Indicators. Which requires the District to document that they are tracking the Students goals throughout the year and are informing the students? parents of the progress the student is making per the students IEP.Questioned Costs:There are no questioned costs.Effect:The student?s progress may not have been track as required and the student could be regressing making hard to determine what is needed to do when the students annual review is made of their IEP.Cause:The District misplace the documentation of the tracking and little to no notes were written up in the District?s computer system.Recommendation:The District should work to make sure all documentation is retained and filed correctly for every classified student and more detailed notes are kept in the Districts software database.Responsible Official?s View as of June 30, 2019:The District stated that they will ensure all required documentation is in each classified student file and that system notes are more detailed.

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