Finding 1235967 (2025-001)

Finding 2025-001 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency 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, dated, 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 Special Education Grants to States it was noted that in one instance the time and effort certification was not dated, therefore we could not determine the timing that the time and effort certification was completed. During our test of payroll transactions of the FY 2025 Special Education Grants to States grants it was noted that in one instance a time and effort certification was not completed and in 4 instances the time and effort certifications were not dated, therefore we could not determine the timing that the time and effort certification was completed. Effect: The Assabet Valley Regional Technical High School was not in compliance with the time and effort certification requirements. Cause: Inadequate review of the time and effort certifications. Identification as a Repeat Finding: 2024-002 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. Responsible for Corrective Plan: Director of Business Operations Estimated Completion Date: The Director of Business Operations has spoken to the Financial Assistant who reviews the submissions about the changes that need to be made. The corrective action plan will be implemented immediately. Action Taken: The Business Office will thoroughly review the time and effort submissions and ensure all the necessary information such as dates have been provided.