AUDIT FINDINGS
10 SECTION II- FINANCIAL STATEMENT FINDINGS
None.
SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS
2023-001 Improve Controls over Disbursements
Federal Agency: U.S. Department of Education
Cluster/Program: Education Stabilization Fund
Award Name: COVID-19 – Elementary and Se...
AUDIT FINDINGS
10 SECTION II- FINANCIAL STATEMENT FINDINGS
None.
SECTION III - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS
2023-001 Improve Controls over Disbursements
Federal Agency: U.S. Department of Education
Cluster/Program: Education Stabilization Fund
Award Name: COVID-19 – Elementary and Secondary School Emergency Relief (ESSER III)
Fund and COVID-19 – American Rescue Plan Elementary and Secondary School Emergency Relief (ARP
ESSER)
AL Number(s): 84.425D/84.425U
Award Year: 2023
Compliance Requirement: Allowable Costs/Cost Principles
Type of Finding: Compliance and Internal Control over Compliance - Significant Deficiency
Criteria or Specific Requirement
Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that
the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost
principles. Management is also responsible for establishing and maintaining effective internal control over
compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in
internal control over compliance exists when the design or operation of a control over compliance does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or detect and
correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.
2
41 Cochituate Road ∙ P.O. Box 408 ∙ Wayland, Massachusetts 01778-0408
Condition and Context
Supervisory approval was not obtained for 16 of 23 payroll transactions tested. Further, there was no documented
evidence that multiple individuals were involved in 13 out of 16 vendor expenditures charged to the grant and one
journal entry charging expenditures to the grant.
Cause
Weaknesses in the design and operation of controls.
Corrective Action
The organization has identified the need for and implemented fiscal controls for personnel (payroll) expenditures
which include, but are not limited to, proper authorization by the Director of Special Education and/or Assistant
Superintendent for each Federal grant disbursement in the form of signature for approval of payment kept on file in
the dated bi-weekly payroll folder. Secondly, the Director of Finance reviews, approves, and authorizes all bi-weekly
payrolls electronically in two ways: through electronic signature in Munis and through email to the payroll clerk,
kept on file in the dated bi-weekly warrant folder (hard copy). Lastly, the School Committee votes and approves all
bi-weekly payrolls at their regularly held public sessions, which are captured in meeting minutes and as a hard copy
kept on file in the Payroll office.
The organization has identified the need for and implemented fiscal controls for non-personnel expenditures which
include, but are not limited to, proper authorization by school principals, directors of curriculum and instruction,
directors of grants and special education/student services, and/or Assistant Superintendent for each Federal grant
disbursement in the form of signature on the invoice indicating “ok to pay” or through authorization via email and
kept on file in the appropriate grant folder and electronic Accounts Payable weekly warrant. Secondly, the Director
of Finance reviews, approves, and authorizes all requisitions before they are converted to purchase orders through
electronic signature in Munis, and approves all Accounts Payable weekly warrants. Lastly, the School Committee
votes and approves all Accounts Payable warrants at their regularly held public sessions, which are captured in
meeting minutes and as a hard copy kept on file in the Accounts Payable office.
Name of Contact Person: Susan Bottan, Director of Finance and Operations,
susan_bottan@waylandps.org, 508-358-3750
Projected Completion Date Fiscal controls have been established and are being followed, as of July 10, 2023
since the Director of Finance and Operations began employment at Wayland Public Schools.