Finding Text
2023-003 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – ALN 84.425
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: Two final financial reports due during the prior fiscal years were not submitted.
Cause: A lack of formal reconciliation and review process for grants.
Effect: The District is not in compliance with reporting requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2022-002.
Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines.
Views of Responsible Official: Management agrees with the finding.