Corrective Action Plan
To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education
From: Heidi M. Paluk – Executive Director
Date: 10.25.2023
Subject: Annual Performance Report
Issue to be corrected:
The Org...
Corrective Action Plan
To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education
From: Heidi M. Paluk – Executive Director
Date: 10.25.2023
Subject: Annual Performance Report
Issue to be corrected:
The Organization must follow the standards set out in the OMB 2 CFR section 200.239. The Organization must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000.
Action to be taken:
Management plans to follow its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management has notified its reporting contact of the error and inquired regarding amending the annual performance report. The annual performance report is not able to be amended at this time, however, management has a plan to correct this report once the reporting amendments area allowed.
Signature___________________________________
Heidi M. Paluk 508-854-8400 ext. 3656