FAC Explorer

Finding 553628 (2024-001)

-
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-04-01
Audit: 352205
Organization: Nashoba Regional School District (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The District charged costs for services that occurred before the grant was approved.
  • Impacted Requirements: This violates 2 CFR section 200.309, which restricts costs to those incurred during the grant's performance period.
  • Recommended Follow-Up: The District should establish better monitoring procedures for grant performance dates to ensure compliance.

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 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Finding 2024-001 Condition: Costs were recorded for service periods prior to grant approval date. Corrective Action Planned: The district will implement controls to prevent the recording of costs for service periods prior to grant approval date by written guidance to all staff involved in federal grant funds. Please note, that the practice at question is not in violation of school committee policy as we have not made any expenditures outside that entity’s approval date. Anticipated Completion Date: By July 1, 2025 Contact: Ross Mulkerin, Director of Finance and Operations

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $128,260
10.553 School Breakfast Program $85,931
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $85,184
84.027 Special Education Grants to States $48,380
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,179
84.425 Education Stabilization Fund $5,000
84.424 Student Support and Academic Enrichment Program $3,269
84.365 English Language Acquisition State Grants $2,640
84.010 Title I Grants to Local Educational Agencies $2,469
84.173 Special Education Preschool Grants $2,435