FAC Explorer

Finding 1114115 (2024-001)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-27
Audit: 348944
Organization: Town of Webster (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School failed to maintain required time and effort certifications for grant employees.
  • Impacted Requirements: This violates 2 CFR 200.430(i) regarding accurate salary and wage records for federal awards.
  • Recommended Follow-Up: Implement procedures to ensure timely collection of time and effort certifications from all grant employees.

Finding Text

2024-001 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 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 all grant employees. Cause: Turnover in a key administrative position caused the certifications to be missed during the year. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $474,848.34 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 537671 2024-001
    Material Weakness
  • 537672 2024-001
    Material Weakness
  • 537673 2024-001
    Material Weakness
  • 537674 2024-001
    Material Weakness
  • 537675 2024-001
    Material Weakness
  • 1114113 2024-001
    Material Weakness
  • 1114114 2024-001
    Material Weakness
  • 1114116 2024-001
    Material Weakness
  • 1114117 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.24M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $475,442
10.553 School Breakfast Program $420,062
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $191,665
10.555 National School Lunch Program $140,106
97.083 Staffing for Adequate Fire and Emergency Response (safer) $99,093
84.287 Twenty-First Century Community Learning Centers $72,667
84.010 Title I Grants to Local Educational Agencies $48,401
84.424 Student Support and Academic Enrichment Program $25,514
10.559 Summer Food Service Program for Children $23,036
84.002 Adult Education - Basic Grants to States $21,870
84.371 Comprehensive Literacy Development $21,365
84.173 Special Education Preschool Grants $21,132
10.579 Child Nutrition Discretionary Grants Limited Availability $20,000
84.365 English Language Acquisition State Grants $18,565
95.001 High Intensity Drug Trafficking Areas Program $17,290
10.185 Local Food for Schools Cooperative Agreement Program $16,830
20.600 State and Community Highway Safety $11,174
84.425 Education Stabilization Fund $9,825
16.922 Equitable Sharing Program $6,946
97.042 Emergency Management Performance Grants $5,980
16.607 Bulletproof Vest Partnership Program $5,840
84.027 Special Education Grants to States $5,429
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2,688
84.048 Career and Technical Education -- Basic Grants to States $1,115
10.575 Farm to School Grant Program $999