FAC Explorer

Finding 529890 (2024-003)

-
Requirement
H
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: Funds were spent on payroll before the grant period officially started.
  • Impacted Requirements: Costs must align with the grant approval date as per 2 CFR section 200.309.
  • Recommended Follow-Up: Establish monitoring procedures to ensure expenses are charged within the correct grant period.

Finding Text

2024-003 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. Condition: Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period. Cause: Three grants were approved approximately sixty to ninety days after the start of the school year. Effect: The School expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $26,586 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 within the period of performance for each award. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Costs were charged to the grants for payroll and related benefits earned prior to the start of the grant period. Corrective Action Planned: We had budgeted the full cost of one teacher and four teaching assistances in the IDEA 240 grant for 2024. The approval process for the grant took longer than expected, our intent was always to comply, but we do realize we should have waited for the approval to be in place prior to charging the costs of these employees to the grant. In the future we will wait for the approval process to be complete and will then charge the employees there. 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 Period of Performance

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