ACHIEVE COMMUNITY CHARTER SCHOOLNon-Profit

Time and Activity Reports CFDA #84.010 ? Title I Grants to Local Educational Agencies & CFDA #84.027 ? Individuals with Disabilities ? State Grants Criteria An employee who works, in whole or in part, on a Federal program or cost objective must document time and effort. An employee who works solely on a single cost objective (e.g., a single Federal program) must furnish a semi-annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification must be signed by the employee or a supervisory official having first-hand knowledge of the work performed by the employee in accordance with Uniform Guidance 2 C.F.R. 200.302. The payroll expense recorded in the books should represent the approved time and activity report. Condition During our audit, Tile I and IDEA employees did not have time and activity reports first half of the year Context Full time Title I and IDEA employees only have one of the two semi-annual time and activity certifications. Not all of the monthly time and activity reports of split-funded employees were provided. Cause Procedures to monitor the submission of time and effort documentation were not adhered toconsistently. Effect Allocation of salaries among programs may not be equitable. Questioned cost None Recommendation The Charter School should ensure that federally funded employee salaries have a completed semi-annual or monthly time and activity certification in accordance with Uniform Guidance 2 C.F.R. 200.302 View of Responsible Official and Planned Corrective Action The School Business Administrator and Chief School Administrator have become educated in all Federal Grant requirements moving forward to ensure all federally funded positions complete the required paperwork.

Late Submission of Food Service Claims CFDA No. Name of Federal Program or Cluster - Child Nutrition Cluster 10.553 National School Breakfast Program & 10.555 National School Lunch Program Criteria Under Title 7 CFR Part 210.8 Claims for reimbursement, "A final Claim for Reimbursement shall be postmarked or submitted to the State agency not later than 60 days following the last day of the full month covered by the claim. State agencies may establish shorter deadlines at their discretion. Claims not postmarked and/or submitted within 60 days shall not be paid with Program funds unless otherwise authorized by United State Department of Agriculture (USDA) Food and Nutrition Services (FNS)." Condition The reimbursement claims for meals served during the month of September 2019 in the total amount of $11,797 was submitted to the New Jersey State Department of Agriculture past the 60 days after the end of the reporting month. As a result, the claim is in further review by the New Jersey State Department of Agriculture and remained unpaid at June 30, 2020. Cause There were changes in accounting personnel responsible for the submission of the monthly claims and the changes in the state system required time to learn on how to navigate. Both changes caused the delay. Effect Failure to submit the claims within the prescribed period may result in non-payment of claims. Recommendation We recommend that the Charter School implement its policies and procedures to ensure that the required reports are filed timely. We recommend personnel back-up and training to ensure that data requirements and timelines are adhered to. View of Responsible Official and Planned Corrective Action The Management have already reviewed the policies and procedures in place for filing claims for the Charter School's Food Program. The claiming procedures and timelines of 60 days after the month covered by the claim were discussed with personnel involved to ensure understanding of the data requirements and the importance of maintaining complete and accurate data to support the monthly claims.