U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF EDUCATION
Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010
Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173.
COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W
Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C
2023-001: Controls for Monitoring Payroll Charged to the Grant
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles.
Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF TREASURY
COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
Federal Assistance Listing Number 21.027
2023-002: Reporting to the Federal Government
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter.
Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.