Finding 2022-003 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U
Department of Education
Massachusetts Department of Elementary and Secondary Education
Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs
Condition: During our test of controls over compliance it was noted that payroll for Nurses was posted to the Education Stabilization ESSER II major program grant, however an English Language Learning Teacher was charged to the Education Stabilization ESSER II major program grant, however not included as part of the original or amended grant application.
Criteria: Costs charged to the Education Stabilization ESSER II major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles).
Context: During our review of payroll transactions posted to the Education Stabilization ESSER II major program it was noted that an English Language Learning Teacher was charged to the Education Stabilization ESSER II major program grant and was not included as part of the original or amended grant application.
Effect: Town of Bellingham was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles).
Questioned Costs: Could not be determined.
Cause: Amendments to the grant were not posted at the time of change.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Town of Bellingham follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles)
Responsible for Corrective Plan: Director of Finance, Schools
Estimated Completion Date: March 2024
Action Taken: Management will ensure that all amendments are processed at the time of the occurrence.