Audit 411297

2024-001 IMPROVE INTERNAL CONTROLS AND COMPLIANCE WITH REPORTING REQUIREMENTS FEDERAL AGENCY: Department of Education AWARD NAME: COVID-19 – Education Stabilization Fund PASS-THROUGH AGENCY – MASSACHUSETTS DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION ASSISTANCE LISTING NUMBER: 84.425 COMPLIANCE REQUIREMENT: Reporting Type of Finding Compliance and Internal Control over Compliance – Material Noncompliance/Material Weakness Criteria or Specific Requirement Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the District’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the District is required to submit complete and accurate “Recipient Data Collection Forms” to the State. Condition and Context The District did not submit data collection forms timely to the state, nor could the reporting documents submitted to the be reconciled timely to the Fiscal Year 2024 Amounts reported on the Schedule of Expenditures of Federal awards. Cause Management has not established guidelines and procedures to ensure and demonstrate that required reporting is completed, retained, and available for inspection during the audit. Effect or Potential Effect Untimely or inaccurate reporting limits the ability of the state to complete its federal reporting requirements and limits its ability to effectively oversee the federal program. Questioned Costs: None Reported Recommendation The District should implement internal control procedures to ensure compliance with all grant requirements including the completion and retention of all required reports. The documentation should be filed in an organized manner and made readily available for inspection during the audit. Views of Responsible Officials and Planned Corrective Actions Management’s Corrective Action plan is included at the end of this report after the Schedule of Prior Year Findings.