2023-008 U.S. Department of Treasury
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal agency.
The compliance supplement identified four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure.
Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In addition, obligations were overstated by approximately $85,000.
Cause: The Town did not reconcile the Project and Expenditure report with the Town’s general ledger before submitting. Additionally, the Town did not have a clear understanding of reporting requirements for obligations.
Effect: The Town did not properly report grant expenditures in the appropriate fund in the Town’s general ledger and obligations were overstated in the Project and Expenditure reporting.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to reconcile the financial information in the Project and Expenditure reports to the Town’s general ledger and contract files before submission.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.
2023-008 U.S. Department of Treasury
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal agency.
The compliance supplement identified four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure.
Condition: As of the March 31, 2023 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $134,000 more than what was recorded in the grant fund on the general ledger. In addition, obligations were overstated by approximately $85,000.
Cause: The Town did not reconcile the Project and Expenditure report with the Town’s general ledger before submitting. Additionally, the Town did not have a clear understanding of reporting requirements for obligations.
Effect: The Town did not properly report grant expenditures in the appropriate fund in the Town’s general ledger and obligations were overstated in the Project and Expenditure reporting.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to reconcile the financial information in the Project and Expenditure reports to the Town’s general ledger and contract files before submission.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-005 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-006 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Material Weakness in Internal Controls over Compliance and Compliance Finding
Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.
Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records.
Cause: The School did not assign the preparation of federal payroll documentation to any employee.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $121,309.68
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Time and effort certifications should be obtained on a semi-annual basis for employees whose work is solely for a single grant and on a monthly basis for employees whose work involves more than one grant or activity.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger.
Cause: Reconciliations are not properly performed to Town’s general ledger.
Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission.
Views of Responsible Official: Management agrees with the finding.