FAC Explorer

Finding 485769 (2023-004)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-05
Audit: 318604
Organization: Town of Winchendon, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: Final financial reports for the Special Education Cluster grant were not submitted on time.
  • Impacted Requirements: This violates the federal requirement to submit reports within 90 days after the grant period ends.
  • Recommended Follow-up: Establish a formal review process to ensure timely submission of all required reports in the future.

Finding Text

2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: The School Department appointed a new School Business Manager in the Spring of 2024. The newly appointed School Business Manager has begun the process of closing out the overdue grants. Amendments as required have been completed and are awaiting DESE approval. Once approved, the School Business Manager will file final financial reports for all overdue grants. Anticipated Completion Date: September 1, 2024 Contact: Liz Latoria, School Business Manager

Categories

Subrecipient Monitoring Period of Performance Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.10M
84.425 Education Stabilization Fund $620,099
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $279,729
10.553 School Breakfast Program $237,508
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $143,030
84.027 Special Education_grants to States $60,716
66.040 State Clean Diesel Grant Program $43,934
10.555 National School Lunch Program $31,080
84.010 Title I Grants to Local Educational Agencies $24,628
84.367 Improving Teacher Quality State Grants $11,416
84.173 Special Education_preschool Grants $1,937
84.424 Student Support and Academic Enrichment Program $1,852