Finding Text
Federal agency: U.S. Department of Education
Federal program title: Adult Education - Basic Grants to States
Assistance Listing Number: 84.002
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): Code 340
Award Period: July 1, 2023 – June 30, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Compliance Requirements: Activities Allowed or Unallowed and Allowable Cost/Cost Principles
Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 states
that charges to Federal awards for salaries and wages must be based on records that accurately reflect
the work performed.
Condition and Context: For all payroll charges selected for testing, the City could not provide records
that accurately reflected the work performed.
Questioned Costs: $29,613
Cause: Procedures to maintain records that accurately reflect the work performed for payroll charges to
the grant need to be implemented and/or strengthened.
Effect: Noncompliance with the federal program occurred and we could not determine the allowability of
payroll charges to the grant.
Repeat Finding: Yes (Finding 2023-002)
Recommendation: We recommend procedures to maintain records that accurately reflect the work
performed for payroll charges to the grant be implemented/strengthened.
Views of Responsible Officials: Management agrees with the finding.