Finding Text
Finding 2023-002 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U
Department of Education
Massachusetts Department of Elementary and Secondary Education
Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program
Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on these programs for the period covered by the programs. The certifications should be prepared at least semi-annually, and or monthly and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee.
Condition: During our test of controls over compliance with time and effort certifications the school department was not able to provide evidence that required certifications of time and effort for those employees whose time was spent either completely or partially spent on these programs were performed as required by Uniform Guidance.
Questioned Costs: Unknown
Context: During our test of payroll transactions of the Education Stabilization Fund grants it was noted that the time and effort certifications were either not completed for the employees tested or did not meet the semiannual and or monthly certification requirements.
Effect: The School Department was not in compliance with the time and effort certification requirements.
Cause: The School Department completed time and effort certifications on an annual basis rather than semi-annual or monthly.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the School Department follow procedures to ensure that semi-annual certifications and/or monthly certifications are prepared and signed by either the employees and/or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirement.
Management Response: We acknowledge and agree with the recommendation to ensure that semi-annual and/or monthly certifications are prepared and signed by employees and/or supervisory officials who have first-hand knowledge of the work performed by the employees. We understand the importance of complying with the time and effort certification requirements
We would like to communicate that annual certifications were completed in FY 23, however, we will ensure that moving forward these certifications will be on a semi-annual and/or monthly basis..