Finding Text
Federal Agency: Department of Education
Federal Program: Special Education Cluster
Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education
Pass-Through Number(s): Various – See Schedule of Expenditures of Federal Awards
Assistance Listing Numbers: 84.027, 84.173
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
• Other Matters
Compliance Requirement: Period of Performance
Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance.
Condition: The District did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance.
Questioned Costs: Under the reportable limit
Context: For 1 of the 4 transactions tested was outside the period of performance.
Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance.
Effect: The expenditures incurred prior to and subsequent to period of performance dates are subject to disallowance and are considered questioned costs.
Repeat Finding: The finding is a repeat of the finding in the immediate prior year Prior year finding number was 2021-001.
Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance.
Views of responsible officials: There is no disagreement with the audit finding.