FAC Explorer

Audit 363636

FY End
2023-06-30
Total Expended
$5.26M
Findings
2
Programs
10
Organization: Greater Lawrence Technical School (MA)
Year: 2023 Accepted: 2025-08-04
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572501 2023-001 Significant Deficiency Yes AB
1148943 2023-001 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $791,861 Yes 0
84.010 Title I Grants to Local Educational Agencies $512,128 - 1
10.553 School Breakfast Program $242,019 Yes 0
10.555 National School Lunch Program $68,795 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $66,594 - 0
84.027 Special Education Grants to States $60,801 - 0
84.048 Career and Technical Education -- Basic Grants to States $39,590 - 0
84.424 Student Support and Academic Enrichment Program $37,200 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $28,500 - 0
84.365 English Language Acquisition State Grants $21,351 - 0

Contacts

Name Title Type
N46JMVDRFJ35 Melissa Martel Auditee
9786512718 Tanya Campbell Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: See form tab De Minimis Rate Used: N Rate Explanation: See form tab The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of the Greater Lawrence Technical School (the “School”) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 School, it is not intended to and does not present the financial position or changes in net position of the School.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: See form tab De Minimis Rate Used: N Rate Explanation: See form tab Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. The amounts reported for the National School Lunch Program – Non-Cash Assistance represent the fair value of commodities received.
Title: Note 3 - De Minimis Cost Rate Accounting Policies: See form tab De Minimis Rate Used: N Rate Explanation: See form tab The School has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Subrecipients Accounting Policies: See form tab De Minimis Rate Used: N Rate Explanation: See form tab Of the federal expenditures presented in the schedule, the School did not provide federal awards to subrecipients.

Finding Details

Finding 2023-001
IMPROVE CONTROLS OVER TIME AND EFFORT REPORTING (COMPLIANCE FINDING/SIGNIFICANT DEFICIENCY) ASSISTANCE LISTING NUMBER: 84.010 PROGRAM TITLE: Title I, Part A - Grants to Local Educational Agencies FEDERAL AGENCY: U.S. Department of Education CONDITION: During our audit of the School’s Title I program for the fiscal year 2022, we noted that the School did not consistently review and approve semi-annual certifications in a timely manner. These certifications are required to document the time and effort of employees who work solely on Title I activities. CRITERIA: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. For employees who work solely on a single federal award or cost objective, semi-annual certifications are required. These certifications must be signed by the employee or a supervisory official having firsthand knowledge of the work performed by the employee. CAUSE: The School lacked sufficient internal controls to ensure that semi-annual certifications were reviewed and approved in a timely manner. There was no established procedure to consistently monitor and follow up on the completion and approval of these certifications. EFFECT: The failure to timely review and approve semi-annual certifications could result in non-compliance with federal requirements and raises concerns over the accuracy and completeness of time and effort reporting for employees working on Title I activities. QUESTIONED COSTS: There are no questioned costs associated with this finding. RECOMMENDATION: We recommend that the School implement procedures to strengthen internal controls over time and effort reporting. Specifically, the school district should: 1. Establish a timeline for the completion, review, and approval of semi-annual certifications. 2. Designate a responsible individual or team to monitor compliance with this timeline. 3. Provide training to relevant personnel on the importance of timely review and approval of semi-annual certifications. 4. Periodically review and update procedures to ensure ongoing compliance with federal requirements. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: Management’s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Finding 2023-001
IMPROVE CONTROLS OVER TIME AND EFFORT REPORTING (COMPLIANCE FINDING/SIGNIFICANT DEFICIENCY) ASSISTANCE LISTING NUMBER: 84.010 PROGRAM TITLE: Title I, Part A - Grants to Local Educational Agencies FEDERAL AGENCY: U.S. Department of Education CONDITION: During our audit of the School’s Title I program for the fiscal year 2022, we noted that the School did not consistently review and approve semi-annual certifications in a timely manner. These certifications are required to document the time and effort of employees who work solely on Title I activities. CRITERIA: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. For employees who work solely on a single federal award or cost objective, semi-annual certifications are required. These certifications must be signed by the employee or a supervisory official having firsthand knowledge of the work performed by the employee. CAUSE: The School lacked sufficient internal controls to ensure that semi-annual certifications were reviewed and approved in a timely manner. There was no established procedure to consistently monitor and follow up on the completion and approval of these certifications. EFFECT: The failure to timely review and approve semi-annual certifications could result in non-compliance with federal requirements and raises concerns over the accuracy and completeness of time and effort reporting for employees working on Title I activities. QUESTIONED COSTS: There are no questioned costs associated with this finding. RECOMMENDATION: We recommend that the School implement procedures to strengthen internal controls over time and effort reporting. Specifically, the school district should: 1. Establish a timeline for the completion, review, and approval of semi-annual certifications. 2. Designate a responsible individual or team to monitor compliance with this timeline. 3. Provide training to relevant personnel on the importance of timely review and approval of semi-annual certifications. 4. Periodically review and update procedures to ensure ongoing compliance with federal requirements. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: Management’s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.