Finding Text
Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: H027A230076, H027A230076, H173A230039, H173A230039, FH027A230076, H027A230076 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see schedule of expenditures of federal awards) Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirement: Allowable Costs/Cost Principles 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 nonfederal entity. Condition and Context: For forty of forty payroll transactions tested, the School Department did not complete time and effort certifications. Questioned Costs: None Cause: Procedures were not in place to ensure that time and effort certifications were completed. Effect: Noncompliance with federal requirements occurred. Repeat Finding: No Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Views of Responsible Officials: Management agrees with the finding.