Finding Text
2024-002 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Special Education Cluster (IDEA) – ALN 84.027 & 84.173
COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X
Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period.
Condition: Costs were liquidated after 120 calendar days after the end of the grant period.
Cause: The School was not aware of the 120 calendar day liquidation period.
Effect: The Town expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $36,118.21
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period.
Views of Responsible Official: Management agrees with the finding.