Finding Text
2024-003 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.
Condition: Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period.
Cause: Three grants were approved approximately sixty to ninety days after the start of the school year.
Effect: The School expended funds outside of the period of performance which resulted in questioned costs.
Questioned Costs: $26,586
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 within the period of performance for each award.
Views of Responsible Official: Management agrees with the finding.