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.