Finding 537671 (2024-001)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-27
Audit: 348944
Organization: Town of Webster (MA)

AI Summary

  • Core Issue: The School failed to maintain required time and effort certifications for grant employees.
  • Impacted Requirements: This violates 2 CFR 200.430(i) regarding accurate salary and wage records for federal awards.
  • Recommended Follow-Up: Implement procedures to ensure timely collection of time and effort certifications from all grant employees.

Finding Text

2024-001 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 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 all grant employees. Cause: Turnover in a key administrative position caused the certifications to be missed during the year. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $474,848.34 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

DISTRICT RESPONSE: Finding 2024-001 Condition: The District recognizes that Time and Effort certifications were not maintained for grant funded employees that had salaries funded by the FC 240 and 262 grants, which are federal special education entitlement grants that fall under the Individuals with Disabilities Act (IDEA). Corrective Action Plan: The special education entitlement grants (FC 240 and 262) require certification of Time and Effort on a tri-annual basis (fall, spring, summer). The District has put into place a certification process, effective Spring of 2025, that will capture Time and Effort of all grant funded employees that have salaries funded by the FC 240 and 262 grants. This process included the development of certification records in which grant funded employees will be able to document and certify that they have been working solely in activities supported by the FC 240 or 262 grants during each of the tri-annual reporting periods. The certification record will be signed by the Director of Student Support Services as an after-the fact determination of actual effort expended for the grants on a tri-annual basis.The certification records will be kept on file in the Office of Student Support Services. Anticipated Completion Date: Process verified on 3/18/2025. Time and Effort will be maintained on a tri-annual basis. Contact: Shari Haire Director of Student Support Services 77 Poland Street Webster, MA 01570 508-943-3646 ext. 4022 shaire@webster-schools.org

Categories

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

Other Findings in this Audit

  • 537672 2024-001
    Material Weakness
  • 537673 2024-001
    Material Weakness
  • 537674 2024-001
    Material Weakness
  • 537675 2024-001
    Material Weakness
  • 1114113 2024-001
    Material Weakness
  • 1114114 2024-001
    Material Weakness
  • 1114115 2024-001
    Material Weakness
  • 1114116 2024-001
    Material Weakness
  • 1114117 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.24M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $475,442
10.553 School Breakfast Program $420,062
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $191,665
10.555 National School Lunch Program $140,106
97.083 Staffing for Adequate Fire and Emergency Response (safer) $99,093
84.287 Twenty-First Century Community Learning Centers $72,667
84.010 Title I Grants to Local Educational Agencies $48,401
84.424 Student Support and Academic Enrichment Program $25,514
10.559 Summer Food Service Program for Children $23,036
84.002 Adult Education - Basic Grants to States $21,870
84.371 Comprehensive Literacy Development $21,365
84.173 Special Education Preschool Grants $21,132
10.579 Child Nutrition Discretionary Grants Limited Availability $20,000
84.365 English Language Acquisition State Grants $18,565
95.001 High Intensity Drug Trafficking Areas Program $17,290
10.185 Local Food for Schools Cooperative Agreement Program $16,830
20.600 State and Community Highway Safety $11,174
84.425 Education Stabilization Fund $9,825
16.922 Equitable Sharing Program $6,946
97.042 Emergency Management Performance Grants $5,980
16.607 Bulletproof Vest Partnership Program $5,840
84.027 Special Education Grants to States $5,429
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2,688
84.048 Career and Technical Education -- Basic Grants to States $1,115
10.575 Farm to School Grant Program $999