FAC Explorer

Audit 359144

FY End
2023-06-30
Total Expended
$2.62M
Findings
8
Programs
10
Organization: Assabet Valley Regional Technical High School (MA)
Year: 2023 Accepted: 2025-06-18
Auditor: Robert E Brown II CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565315 2023-002 Significant Deficiency Yes AB
565316 2023-003 Material Weakness - BH
565317 2023-001 Significant Deficiency - BH
565318 2023-001 Significant Deficiency - BH
1141757 2023-002 Significant Deficiency Yes AB
1141758 2023-003 Material Weakness - BH
1141759 2023-001 Significant Deficiency - BH
1141760 2023-001 Significant Deficiency - BH

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $224,670 - 0
84.010 Title I Grants to Local Educational Agencies $160,962 - 0
10.553 School Breakfast Program $107,473 - 0
84.063 Federal Pell Grant Program $101,675 - 0
10.555 National School Lunch Program $55,175 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21,100 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,518 Yes 0
84.425 Education Stabilization Fund $3,097 Yes 0
84.027 Special Education Grants to States $2,498 - 0
84.424 Student Support and Academic Enrichment Program $624 - 0

Contacts

Name Title Type
ULQKD3R9E338 Elizabeth Manning Auditee
5082639604 Robert E. Brown II Auditor
No contacts on file

Notes to SEFA

Title: I. BASIS OF PRESENTATION Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. III. IN DIRECT COST RATE The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The Assabet Valley Regional Technical School District did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School.
Title: II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. III. IN DIRECT COST RATE The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The Assabet Valley Regional Technical School District did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: III. IN DIRECT COST RATE Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. III. IN DIRECT COST RATE The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The Assabet Valley Regional Technical School District did not use the de minimis cost rate. The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: IV. SCHOOL LUNCH PROGRAM Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. III. IN DIRECT COST RATE The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The Assabet Valley Regional Technical School District did not use the de minimis cost rate. The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule.
Title: V. SUBRECIPIENTS Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Assabet Valley Regional Technical High School under programs of the federal government for the year ended June 30, 2023. 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 Assabet Valley Regional Technical High School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Assabet Valley Regional Technical High School. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. III. IN DIRECT COST RATE The Assabet Valley Regional Technical High School has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit. De Minimis Rate Used: N Rate Explanation: The Assabet Valley Regional Technical School District did not use the de minimis cost rate. The Assabet Valley Regional Technical High School passed no federal awards through to sub-recipients during the period under audit.

Finding Details

Finding 2023-002
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Finding 2023-002 – Education Stabilization Fund – ESSER III AL No. 84.425U Condition: During our test of controls over compliance it was noted that an employee’s payroll charged to the Education Stabilization Fund – ESSER III major program was for services that was not included as part of the grant application/budget. Criteria: Costs charged to the major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our review of payroll charged to the major program it was noted that one of the employees charged to the grant was for work as a School Adjustment Counselor that was charged to the Instructional Staff budget of the grant, which does not support the services charged. Thus the payroll expense would be unallowable. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: $76,676.89 Cause: Grant should have been amended. Identification as a Repeat Finding: 2022-001 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll expenditures charged to the grant is allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-003
Department of Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Finding 2023-003 – Education Stabilization Fund – ESSER III AL No. 84.425U Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Education Stabilization Fund – ESSER III for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Education Stabilization Fund – ESSER III was October 4, 2021 through September 30, 2024. Context: During our test of expenditures and review of the general ledger against the Education Stabilization Fund – ESSER III grant as it is related to compliance it was noted that the School paid in full a four year lease from 3/1/23 to 2/28/27 and charged 10/1/23 to 2/28/27 to the Education Stabilization Fund – ESSER III grant in the amount of $190,869 and thus the period from 10/1/24 to 2/28/27 would be outside the period of performance and thus would not be an allowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs charged to the Education Stabilization Fund – ESSER III grant whose service period was beyond the grant end date of September 30, 2024 was in the amount of $135,005. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grant is within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-001
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Finding 2023-001 – Career and Technical Education - Perkins CFDA No. 84.048 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Career and Technical Education - Perkins for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Career and Technical Education Perkins Program – 2023 Skills USA was September 15, 2022 through August 31, 2023 & Career and Technical Education Perkins Program – Equitable Access Grant was August 19, 2022 – August 31, 2023. Context: During our test of expenditures and review of the general ledger against the Career and Technical Education Program Perkins 2023 Skills USA grant as it is related to compliance it was noted that a payroll for the pay period of 8/14/22 – 8/27/22 was charged to the grant for services prior to the grant start date of September 15, 2022 and thus would be outside the period of performance and an unallowable cost. During our test of expenditures and review of the general ledger against the Career and Technical Education Perkins Program Equitable Access grant as it is related to compliance it was noted that an invoice charged to the grant was for services provided on August 8, 2022 & August 9, 2022 and that was charged to the grant for services prior to the grant start date of August 19, 2022 and thus would be outside the period of performance and an unallowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the payroll charged to the Career and Technical Education Perkins Program 2023 Skills USA grant whose service period was prior to the grant start date of September 15, 2022 in the amount of $5,321.54. Questioned costs for the invoice charged to the Career and Technical Education Perkins Program Equitable Access grant whose service period was prior to the grant start date of August 19, 2022 in the amount of $1,872.00. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll and expenditures charged to the grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-001
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Finding 2023-001 – Career and Technical Education - Perkins CFDA No. 84.048 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Career and Technical Education - Perkins for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Career and Technical Education Perkins Program – 2023 Skills USA was September 15, 2022 through August 31, 2023 & Career and Technical Education Perkins Program – Equitable Access Grant was August 19, 2022 – August 31, 2023. Context: During our test of expenditures and review of the general ledger against the Career and Technical Education Program Perkins 2023 Skills USA grant as it is related to compliance it was noted that a payroll for the pay period of 8/14/22 – 8/27/22 was charged to the grant for services prior to the grant start date of September 15, 2022 and thus would be outside the period of performance and an unallowable cost. During our test of expenditures and review of the general ledger against the Career and Technical Education Perkins Program Equitable Access grant as it is related to compliance it was noted that an invoice charged to the grant was for services provided on August 8, 2022 & August 9, 2022 and that was charged to the grant for services prior to the grant start date of August 19, 2022 and thus would be outside the period of performance and an unallowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the payroll charged to the Career and Technical Education Perkins Program 2023 Skills USA grant whose service period was prior to the grant start date of September 15, 2022 in the amount of $5,321.54. Questioned costs for the invoice charged to the Career and Technical Education Perkins Program Equitable Access grant whose service period was prior to the grant start date of August 19, 2022 in the amount of $1,872.00. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll and expenditures charged to the grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-002
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Finding 2023-002 – Education Stabilization Fund – ESSER III AL No. 84.425U Condition: During our test of controls over compliance it was noted that an employee’s payroll charged to the Education Stabilization Fund – ESSER III major program was for services that was not included as part of the grant application/budget. Criteria: Costs charged to the major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our review of payroll charged to the major program it was noted that one of the employees charged to the grant was for work as a School Adjustment Counselor that was charged to the Instructional Staff budget of the grant, which does not support the services charged. Thus the payroll expense would be unallowable. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: $76,676.89 Cause: Grant should have been amended. Identification as a Repeat Finding: 2022-001 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll expenditures charged to the grant is allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-003
Department of Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Finding 2023-003 – Education Stabilization Fund – ESSER III AL No. 84.425U Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Education Stabilization Fund – ESSER III for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Education Stabilization Fund – ESSER III was October 4, 2021 through September 30, 2024. Context: During our test of expenditures and review of the general ledger against the Education Stabilization Fund – ESSER III grant as it is related to compliance it was noted that the School paid in full a four year lease from 3/1/23 to 2/28/27 and charged 10/1/23 to 2/28/27 to the Education Stabilization Fund – ESSER III grant in the amount of $190,869 and thus the period from 10/1/24 to 2/28/27 would be outside the period of performance and thus would not be an allowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs charged to the Education Stabilization Fund – ESSER III grant whose service period was beyond the grant end date of September 30, 2024 was in the amount of $135,005. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grant is within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-001
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Finding 2023-001 – Career and Technical Education - Perkins CFDA No. 84.048 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Career and Technical Education - Perkins for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Career and Technical Education Perkins Program – 2023 Skills USA was September 15, 2022 through August 31, 2023 & Career and Technical Education Perkins Program – Equitable Access Grant was August 19, 2022 – August 31, 2023. Context: During our test of expenditures and review of the general ledger against the Career and Technical Education Program Perkins 2023 Skills USA grant as it is related to compliance it was noted that a payroll for the pay period of 8/14/22 – 8/27/22 was charged to the grant for services prior to the grant start date of September 15, 2022 and thus would be outside the period of performance and an unallowable cost. During our test of expenditures and review of the general ledger against the Career and Technical Education Perkins Program Equitable Access grant as it is related to compliance it was noted that an invoice charged to the grant was for services provided on August 8, 2022 & August 9, 2022 and that was charged to the grant for services prior to the grant start date of August 19, 2022 and thus would be outside the period of performance and an unallowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the payroll charged to the Career and Technical Education Perkins Program 2023 Skills USA grant whose service period was prior to the grant start date of September 15, 2022 in the amount of $5,321.54. Questioned costs for the invoice charged to the Career and Technical Education Perkins Program Equitable Access grant whose service period was prior to the grant start date of August 19, 2022 in the amount of $1,872.00. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll and expenditures charged to the grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.
Finding 2023-001
Department of Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Finding 2023-001 – Career and Technical Education - Perkins CFDA No. 84.048 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Career and Technical Education - Perkins for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Career and Technical Education Perkins Program – 2023 Skills USA was September 15, 2022 through August 31, 2023 & Career and Technical Education Perkins Program – Equitable Access Grant was August 19, 2022 – August 31, 2023. Context: During our test of expenditures and review of the general ledger against the Career and Technical Education Program Perkins 2023 Skills USA grant as it is related to compliance it was noted that a payroll for the pay period of 8/14/22 – 8/27/22 was charged to the grant for services prior to the grant start date of September 15, 2022 and thus would be outside the period of performance and an unallowable cost. During our test of expenditures and review of the general ledger against the Career and Technical Education Perkins Program Equitable Access grant as it is related to compliance it was noted that an invoice charged to the grant was for services provided on August 8, 2022 & August 9, 2022 and that was charged to the grant for services prior to the grant start date of August 19, 2022 and thus would be outside the period of performance and an unallowable cost. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the payroll charged to the Career and Technical Education Perkins Program 2023 Skills USA grant whose service period was prior to the grant start date of September 15, 2022 in the amount of $5,321.54. Questioned costs for the invoice charged to the Career and Technical Education Perkins Program Equitable Access grant whose service period was prior to the grant start date of August 19, 2022 in the amount of $1,872.00. Cause: Grant should have been amended. Identification as a Repeat Finding: N/A Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll and expenditures charged to the grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: The District agrees with the recommendation and will work with those writing the grants.