Finding Text
Finding 2024-002 – 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: Where employees work solely or partially on a single Federal award or cost objective, their salaries or wages must be supported by periodic certification that the employee worked solely on these programs for the period covered by the programs. 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 School was not able to provide evidence that required semi-annual certifications of time and effort for those employees whose time was wholly spent on these programs was performed in a timely manner as required by Uniform Guidance. Questioned Costs: None Context: During our test of payroll transactions of the FY 2024 Perkins and FY 23 Perkins grants it was noted that the time and effort certifications were not completed in a timely manner as set forth by Uniform Guidance. Effect: The Assabet Valley Regional Technical High School was not in compliance with the time and effort certification requirements. Cause: Compliance of the past grants were not handled correctly due to employee staffing changes and training. 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 semi-annual certifications are prepared and signed by either the employees 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 requirement. Management Response: Grants compliance will be strictly enforced per DESE and Federal regulations. This includes payroll, time and effort sheets.