FAC Explorer

Finding 529822 (2024-002)

-
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-03-24
Audit: 347820
Organization: Town of Sandwich, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School liquidated costs after the required 120-day period following the grant's end.
  • Impacted Requirements: Violated 2 CFR sections 200.309 and 200.343(b) regarding timely liquidation of grant funds.
  • Recommended Follow-up: Implement monitoring procedures for grant performance dates to ensure compliance with liquidation timelines.

Finding Text

2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X Criteria: Per 2 CFR section 200.309 grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Per 2 CFR section 200.343(b) grant obligations must be liquidated not later than 120 calendar days after the end of the grant period. Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Cause: The School was not aware of the 120 calendar day liquidation period. Effect: The Town expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $36,118.21 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are liquidated within 120 calendar days after the end of the grant period. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Costs were liquidated after 120 calendar days after the end of the grant period. Corrective Action Planned: The Sandwich Public Schools will implement the following procedures to ensure that the 120 liquidation finding doesn’t happen again. 1. We will make sure that all costs are liquidated within the 120 day window after the end of the grant period. 2. If we see we are approaching the 120 day limit on a certain expense, we will reach out to DESE to ask for an extension to the 120 day liquidation requirement. 3. We will add these procedures to our Federal Grant Manual so that all are aware of these requirements. Anticipated Completion Date: June 30, 2025 Contact: Michelle Austin, Director of Finance and Business Operations

Categories

Questioned Costs Period of Performance

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $235,213
10.555 National School Lunch Program $115,051
21.027 Coronavirus State and Local Fiscal Recovery Funds $105,220
10.553 School Breakfast Program $85,378
84.027 Special Education Grants to States $20,202
84.010 Title I Grants to Local Educational Agencies $12,150
20.600 State and Community Highway Safety $11,743
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $10,524
84.425 Education Stabilization Fund $7,629
97.067 Homeland Security Grant Program $4,890
97.042 Emergency Management Performance Grants $4,793
84.424 Student Support and Academic Enrichment Program $2,980
10.185 Local Food for Schools Cooperative Agreement Program $1,981
84.173 Special Education Preschool Grants $627