Finding Text
2024-005 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Material Weakness in Internal Controls over Compliance Criteria: Per the 2024 OMB Compliance Supplement, capital expenditures for general and special purpose equipment purchases and improvements to land, buildings and equipment are subject to prior approval by the pass-through entity. Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Cause: A lack of central grant recordkeeping for all federal awards. Effect: The Town did not comply with grant approval requirements for purchases totaling $70,424. Questioned Costs: None. Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to maintain all required grant documentation, including pass-through agency approvals, for all grants. Views of Responsible Official: Management agrees with the finding.