Finding Text
2025-002 Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: H027A230076, H027A230039, FH027A230076 Pass-Through Agency: Massachusetts Department of Education Pass-Through Number(s): 240-563190-2025-0326-5.0, 262-566046-2025-0326-5.0, 0274-000662- 2025-0326 Award Period: July 1, 2024 – June 30, 2025 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Such records must also reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition and Context: For one (1) of fifteen (15) payroll transactions tested, the time and effort certification was not completed in a timely manner. Questioned Costs: None. Cause: Procedures were not in place to ensure that time and effort certifications were completed in a timely manner for all applicable transactions. Effect: Internal control finding. Repeat Finding: No Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Views of responsible officials and planned corrective actions: Management agrees with the finding.