FAC Explorer

Finding 529885 (2024-002)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-25
Audit: 347918
Organization: Town of Nantucket, Massachusetts (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The School failed to maintain required time and effort certifications for grant employees, leading to non-compliance with federal salary and wage regulations.
  • Impacted Requirements: This finding violates 2 CFR 200.430(i), which mandates accurate records for federal award charges.
  • Recommended Follow-up: The School should establish procedures to ensure time and effort certifications are consistently maintained for all grant employees.

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 Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Semi-annual or monthly time and effort certifications are to be utilized if the non-federal entity’s records do not meet the related standards described in the Uniform Guidance. Condition: Time and effort certifications were not maintained for grant employees. Cause: The School was not aware of the applicable time and effort requirements. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $297,656 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to maintain time and effort certifications for all grant employees. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools

Categories

Questioned Costs Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $836,955
20.205 Highway Planning and Construction $273,717
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $125,215
10.555 National School Lunch Program $62,449
84.010 Title I Grants to Local Educational Agencies $61,284
10.553 School Breakfast Program $53,892
84.027 Special Education Grants to States $45,385
97.044 Assistance to Firefighters Grant $36,667
84.365 English Language Acquisition State Grants $35,782
16.922 Equitable Sharing Program $10,849
84.173 Special Education Preschool Grants $10,248
97.056 Port Security Grant Program $7,122
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $6,999
15.616 Clean Vessel Act $6,031
97.042 Emergency Management Performance Grants $3,500
84.425 Education Stabilization Fund $2,808