Finding Text
Finding 2024-001 – Education Stabilization Fund – AL No. 84.425U
Department of Education
Massachusetts Department of Elementary and Secondary Education
Other Matters 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 this program for the period covered by the program. The certifications should be prepared at least semi-annually, 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 Town was not able to provide evidence that the required certifications of time and effort for those employees whose time was spent either completely or partially spent on this program was performed as required by Uniform Guidance.
Questioned Costs: Unknown
Context: During our test of payroll transactions of the major program (Education Stabilization Fund) it was noted that 2 of the employees charged to this major program had time and effort certifications that were only completed annually as opposed to being prepared at least semi-annually.
Effect: The Town was not in compliance with the time and effort certification requirements.
Cause: In Fiscal Year 2024, the employee in charge of grant management was under the assumption that annual time and effort certifications were sufficient. Individuals involved with the grants were informed in Fiscal Year 2025 that semi-annual time and effort certifications were required.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Town of Foxborough 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 requirements.
Management Response: For Fiscal Year 2025, individuals involved with grant management were informed of the requirement for semi-annual time and effort certifications. Employee handling grant management is responsible for making sure all time and effort certifications are completed.