Department of Education
Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs
Finding 2023-001 – Career and Technical Education - Perkins CFDA No. 84.048
Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Career and Technical Education - Perkins for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education.
Criteria: The Period of Performance for the Career and Technical Education Perkins Program – 2023 Skills USA was September 15, 2022 through August 31, 2023 & Career and Technical Education Perkins Program – Equitable Access Grant was August 19, 2022 – August 31, 2023.
Context: During our test of expenditures and review of the general ledger against the Career and Technical Education Program Perkins 2023 Skills USA grant as it is related to compliance it was noted that a payroll for the pay period of 8/14/22 – 8/27/22 was charged to the grant for services prior to the grant start date of September 15, 2022 and thus would be outside the period of performance and an unallowable cost.
During our test of expenditures and review of the general ledger against the Career and Technical Education Perkins Program Equitable Access grant as it is related to compliance it was noted that an invoice charged to the grant was for services provided on August 8, 2022 & August 9, 2022 and that was charged to the grant for services prior to the grant start date of August 19, 2022 and thus would be outside the period of performance and an unallowable cost.
Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education.
Questioned Costs: Questioned costs for the payroll charged to the Career and Technical Education Perkins Program 2023 Skills USA grant whose service period was prior to the grant start date of September 15, 2022 in the amount of $5,321.54.
Questioned costs for the invoice charged to the Career and Technical Education Perkins Program Equitable Access grant whose service period was prior to the grant start date of August 19, 2022 in the amount of $1,872.00.
Cause: Grant should have been amended
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that payroll and expenditures charged to the grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education.
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.