Finding Text
Finding 2022-003 – Special Education Cluster – AL No.’s 84.027 & 84.173
Department of Education
Massachusetts Department of Elementary and Secondary Education
Massachusetts Department of Early Education and Care
Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program
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 school department was not able to provide evidence that required certifications of time and effort for those employees whose time was spent either completely or partially spent on these programs were performed as required by Uniform Guidance.
Questioned Costs: Unknown
Context: During our test of payroll transactions of the SPED PL 94-142 grants it was noted that the time and effort certifications were not completed for the employees tested.
Effect: The School Department was not in compliance with the time and effort certification requirements.
Cause: Staffing turnover in the financial department lead to weakened standard procedures/protocols by inexperienced (temporary) staffing.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the School Department 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: As required, the School Department ensures 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. Certifications are filed in grant folders and employee personnel files.