Finding 2024-008 – Education Stabilization Fund – ESSER III AL No. 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Condition: Upon review of the Assabet Valley Regional Technical High School’s final expense report filed with the Massachusetts Department of Elementary and Secondary Education it was noted that the report did not agree with the School’s accounting ledgers and final amended budget. Criteria: Massachusetts Department of Education and Secondary Education Requires: • Final expenditure reports are required to be filed within 60 days of the grant period ending date and accounting ledgers. Context: The Final expense report for the ESSER III grant does not agree with the general ledger actual expenses and the final amended budget for ESSER III. Effect: Assabet Valley Regional Technical High School was not in compliance with the Final Expenditure Reporting requirement as set forth by the Massachusetts Department of Education and Secondary Education. Questioned Costs: N/A Cause: In June 2023 Assabet’s staff member handling grants retired. They only came in once a week to help with grants until new staff could be hired. In October of 2023 our current grant manager was hired and had very limited training on grants before the retiree quit fully in January 2024. Due to this, training in Edgrants was extremely limited and the FY23 grants mentioned where not handled correctly. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Assabet Valley Regional Technical High School follow procedures to ensure that the Final Expenditure Reports are in agreement with the School’s general ledger total expenses. Responsible for Corrective Plan: Sabrina Howley Estimated Completion Date: 11/5/25, ongoing Action Taken: In June 2023 Assabet’s staff member handling grants retired. They only came in once a week to help with grants until new staff could be hired. In October of 2023 our current grant manager was hired and had very limited training on grants before the retiree quit fully in January 2024. Due to this, training in Edgrants was extremely limited and the FY23 grants mentioned where not handled correctly. Esser III had been amended multiple times, by the time the FR-1 was completed the grant manager quickly went through not realizing it had to match funds and wasn’t automatically changed. Since that time Esser III has been amended and the FR-1 has been competed fully.