FAC Explorer

Audit 347820

FY End
2024-06-30
Total Expended
$3.98M
Findings
24
Programs
14
Organization: Town of Sandwich, Massachusetts (MA)
Year: 2024 Accepted: 2025-03-24
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529818 2024-001 - - I
529819 2024-001 - - I
529820 2024-001 - - I
529821 2024-001 - - I
529822 2024-002 - - H
529823 2024-002 - - H
529824 2024-002 - - H
529825 2024-002 - - H
529826 2024-002 - - H
529827 2024-002 - - H
529828 2024-002 - - H
529829 2024-002 - - H
1106260 2024-001 - - I
1106261 2024-001 - - I
1106262 2024-001 - - I
1106263 2024-001 - - I
1106264 2024-002 - - H
1106265 2024-002 - - H
1106266 2024-002 - - H
1106267 2024-002 - - H
1106268 2024-002 - - H
1106269 2024-002 - - H
1106270 2024-002 - - H
1106271 2024-002 - - H

Programs

ALN Program Spent Major Findings
97.044 Assistance to Firefighters Grant $235,213 - 0
10.555 National School Lunch Program $115,051 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $105,220 Yes 1
10.553 School Breakfast Program $85,378 - 0
84.027 Special Education Grants to States $20,202 Yes 1
84.010 Title I Grants to Local Educational Agencies $12,150 - 0
20.600 State and Community Highway Safety $11,743 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,524 - 0
84.425 Education Stabilization Fund $7,629 - 0
97.067 Homeland Security Grant Program $4,890 - 0
97.042 Emergency Management Performance Grants $4,793 - 0
84.424 Student Support and Academic Enrichment Program $2,980 - 0
10.185 Local Food for Schools Cooperative Agreement Program $1,981 - 0
84.173 Special Education Preschool Grants $627 Yes 1

Contacts

Name Title Type
C1D1JQMJK8A9 Caroline Burke Auditee
5088880352 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Sandwich, Massachusetts (the Town) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.
Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Town receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a competitive procurement process. Cause: The Town relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $43,447.60 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.