Finding Text
2023-005 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 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the 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.
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency.
Cause: Invoices were not provided in a timely manner by vendors nor were services dates properly identified by the Town. Numerous payroll entries were recorded to correct prior year findings and close out grants with some payroll being outside the period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,266.50
Repeat Finding from Prior Year: Finding 2022-002.
Recommendation: The Town should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance.
Views of Responsible Official: Management agrees with the finding.