Department of Education
Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program
Finding 2023-002 – Education Stabilization Fund – ESSER III AL No. 84.425U
Condition: During our test of controls over compliance it was noted that an employee’s payroll charged to the Education Stabilization Fund – ESSER III major program was for services that was not included as part of the grant application/budget.
Criteria: Costs charged to the major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles).
Context: During our review of payroll charged to the major program it was noted that one of the employees charged to the grant was for work as a School Adjustment Counselor that was charged to the Instructional Staff budget of the grant, which does not support the services charged. Thus the payroll expense would be unallowable.
Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles).
Questioned Costs: $76,676.89
Cause: Grant should have been amended
Identification as a Repeat Finding: 2022-001
Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll expenditures charged to the grant is allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles)
Responsible for Corrective Plan: Maria Silva, Director of Business Operations
Estimated Completion Date: 12/31/2024
Action Taken: The District agrees with the recommendation and will work with those writing the grants.