FAC Explorer

Finding 1054680 (2023-001)

Material Weakness
Requirement
H
Questioned Costs
$1
Year
2023
Accepted
2024-07-11
Audit: 314913
Organization: Town of North Attleborough, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School charged costs to a 2023 grant for services provided before the grant start date.
  • Impacted Requirements: Compliance with federal regulations on allowable costs during the grant's period of performance (2 CFR sections 200.308, 200.309, and 200.403(h)).
  • Recommended Follow-Up: Implement a review process for manual journal entries to ensure compliance with period of performance before posting to the general ledger.

Finding Text

2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $219,591
97.044 Assistance to Firefighters Grant $204,176
10.555 National School Lunch Program $144,050
84.027 Special Education_grants to States $115,332
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,974
84.367 Improving Teacher Quality State Grants $46,098
10.559 Summer Food Service Program for Children $38,210
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $32,758
10.582 Fresh Fruit and Vegetable Program $17,923
84.424 Student Support and Academic Enrichment Program $16,665
97.025 National Urban Search and Rescue (us&r) Response System $16,207
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $14,878
84.010 Title I Grants to Local Educational Agencies $14,616
84.425 Education Stabilization Fund $13,269
97.042 Emergency Management Performance Grants $8,490
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,175
84.365 English Language Acquisition State Grants $3,945
84.196 Education for Homeless Children and Youth $1,193
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,064
84.173 Special Education_preschool Grants $398