Finding Text
2024-006 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 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: One Education Stabilization Fund final financial report has not been submitted that is overdue. Cause: Lack of procedures to timely report financial information to the pass-through agency. Effect: The Town is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to file all reporting timely and accurately. Views of Responsible Official: Management agrees with the finding.