Finding 32380 (2022-002)

2022 ? 002 ? Period of Performance Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus Relief Funds Assistance Listing Number: 21.019 Federal Award Identification Number and Year: Not Avaialble Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Not Available Award Period: July 1, 2021-December 31, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Noncompliance (Other Matter) Criteria or specific requirement: The compliance supplement developed by the U.S. Department of the Treasury indicates the Coronavirus Relief Fund was available to eligible local governments to cover costs which were incurred during the period from March 1, 2020 through December 31, 2021. Condition: The Town charged expenditures to the Coronavirus Relief Fund for expenditures incurred outside of the approved time period. Questioned costs: Known questioned costs total $2,714. Context: Our testing of allowable costs/cost principles identified expenditures obligated subsequent to December 31, 2021. Cause: The Town?s internal controls over compliance did not prevent the expenditures from being charged to Coronavirus Relief Funds after the approved time period. Effect: Noncompliance with period of performance compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend the Town strengthen its internal controls over compliance to ensure allowable costs charged to federal programs are incurred during approved performance periods. Views of responsible officials: Understood.