Finding 2024-001 – Career and Technical Education - Perkins CFDA No. 84.048 Department of Education Massachusetts Department of Elementary and Secondary Education Other Matters Related to Internal Control over Compliance of the Major Program 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. Condition: During our test of controls over compliance it was noted that the Student Organization grant, 21st Century grant, & Equitable Access grant final expense reports were not filed within 60 days of the grant period ending as required by Massachusetts Department of Education and Secondary Education. Questioned Costs: None Context: During our test of the Final Expenditure Reports it was noted that the Student Organization, 21st Century grant, & Equitable Access Grant final expense reports were not filed within 60 days of the grant period ending as required by Massachusetts Department of Education and Secondary Education. Effect: Assabet Valley Regional Technical High School was not in compliance with the Final Expenditure Reporting requirement date as set forth by the Massachusetts Department of Education and Secondary Education. 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 filed within the 60 days of the grant period ending date as required by the Massachusetts Department of Education and Secondary Education. 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. All grants since FY24/25 in Gem$ have been managed correctly with processing the FER (no longer FR-1) within the 60 days of the grant period. This will be an ongoing every year for all Federal and State Grants.