FAC Explorer

Finding 372306 (2023-001)

-
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293621
Organization: City of Revere (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: Management's guidelines for time and effort reporting are not being consistently followed, risking non-compliance with federal requirements.
  • Impacted Requirements: The failure to adhere to established policies affects the assurance that costs charged to federal awards are allowable.
  • Recommended Follow-Up: Review and reinforce training on compliance policies for department heads to ensure proper adherence to time and effort reporting requirements.

Finding Text

2023-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance – Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has established written guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and policies indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) or time and effort reports are required and when this information must be provided to the school business office. These guidelines and policies were not fully adhered to or followed.

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425D Covid-19 - Education Stabilization Fund $5.16M
10.555 National School Lunch Program $4.24M
10.553 School Breakfast Program $1.59M
14.218 Community Development Block Grants/entitlement Grants $1.15M
84.010 Title I Grants to Local Educational Agencies $614,272
97.067 Homeland Security Grant Program $449,450
66.458 Capitalization Grants for Clean Water State Revolving Funds $265,789
10.559 Summer Food Service Program for Children $201,524
84.365 English Language Acquisition State Grants $200,496
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $196,225
14.218 Covid-19 Community Development Block Grants/entitlement Grants $193,023
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $183,820
21.027 Coronavirus State and Local Fiscal Recovery Funds $152,250
16.839 Stop School Violence $119,284
84.027 Special Education_grants to States $109,425
84.027 Covid-19 - Special Education_grants to States $85,030
84.371 Comprehensive Literacy Development $45,120
93.991 Preventive Health and Health Services Block Grant $44,000
84.173 Covid-19 - Special Education_preschool Grants $34,075
84.367 Supporting Effective Instruction Grants $27,465
84.425 Covid-19 - Education Stabilization Fund $26,001
84.425W Covid-19 - Education Stabilization Fund $21,830
84.424 Student Support and Academic Enrichment Program $19,425
93.959 Block Grants for Prevention and Treatment of Substance Abuse $18,212
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,138
16.922 Equitable Sharing Program $15,764
16.034 Coronavirus Emergency Supplemental Funding Program $13,468
16.607 Bulletproof Vest Partnership Program $13,421
93.268 Immunization Cooperative Agreements $7,489
20.600 State and Community Highway Safety $5,174
93.940 Hiv Prevention Activities_health Department Based $5,000
45.310 Grants to States $3,007
84.173 Special Education_preschool Grants $1,504