Finding Text
Finding 2022-004 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U
Department of Education
Massachusetts Department of Elementary and Secondary Education
Other Matters Related to Internal Control over Compliance of the Major Programs
Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on these programs for the period covered by the programs. The certifications should be prepared at least semi-annually, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee.
Condition: During our test of controls over compliance with time and effort certifications the Town was not able to provide evidence that the required certifications of time and effort for one of the employees whose time was spent either completely or partially spent on these programs was performed as required by Uniform Guidance.
Questioned Costs: Unknown
Context: During our test of payroll transactions of the Education Stabilization ESSER II grant it was noted that the time and effort certification for one of the employees tested was not completed.
Effect: The Town was not in compliance with the time and effort certification requirements.
Cause: Time and Effort Certifications were issued semi-annually to all staff paid by federal grants. In some instances, staff were on leave or resigned and were not available for signature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Town of Bellingham follow procedures to ensure that semi-annual certifications and/or monthly certifications are prepared and signed by either the employees and/or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirement.
Management Response: Management is developing improved processes to ensure that all work is acknowledged at the time of completion by the employee. Documentation will be maintained by the school Business Manager.