Finding 2024-005 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over co...
Finding 2024-005 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Special Education Cluster for expenses that are unallowable costs. Criteria: Costs charged to the major programs should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our test of expenditures and review of the general ledger against the Special Education Cluster as it is related to compliance it was noted that the FY 23 Special Education PL94-142 grant had two invoices charged to the grant for promotional items (mugs, shirts, totes, jackets, etc.…) to the budget line as classroom supplies. The FY 2024 Special Education IEP 274 grant had an expense whose supporting documentation was a quote as the invoice was not received. 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: Questioned costs for one of the invoices charged to the FY 23 Special Education PL94-142 was for 72 porcelain mugs was $292.46. Questioned costs for the other invoice charged to the FY 23 Special Education PL94-142 grant was for shirts, totes, jackets, apron, and windbreakers was $1,320.99. Questioned costs for the FY 2024 Special Education IEP 274 grant whose supporting documentation was a quote was $7,950.00. Cause: I glanced at the invoice quickly not paying attention as I normally would due to it was the end of the year and we were closing out the grant, also our former sped director had approved the purchase. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Sabrina Howley Estimated Completion Date: 11/5/25, Ongoing Action Taken: All requests for purchases will be double/triple checked. Before paying an invoice items will be checked again that they match the grant requested requirements and laws.