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
Compliance Finding and Material Weakness in Internal Controls Over Compliance
Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Semi-annual or monthly time and effort certifications are to be utilized if the non-federal entity’s records do not meet the related standards described in the Uniform Guidance.
Condition: Time and effort certifications were not maintained for grant employees.
Cause: The School was not aware of the applicable time and effort requirements.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $297,656
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to maintain time and effort certifications for all grant employees.
Views of Responsible Official: Management agrees with the finding.