Finding Text
2023-004 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Special Education Cluster – ALN(s) 84.027 & 84.173
COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X
Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award.
Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant.
Cause: A lack of a formal review process for grants in prior years.
Effect: The School is not in compliance with federal grant reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Finding 2022-001.
Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.