FAC Explorer

Finding 574852 (2022-003)

Significant Deficiency Repeat Finding
Requirement
H
Questioned Costs
-
Year
2022
Accepted
2025-08-28
Audit: 365120
Organization: Whitman-Hanson Regional School District (MA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District lacks adequate controls to ensure that expenditures charged to the grant are incurred within the required period of performance.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200, 200.309 may lead to disallowance of costs incurred outside the specified period.
  • Recommended Follow-Up: Implement procedures to verify that all costs charged to the grant are incurred within the grant period to prevent repeat findings.

Finding Text

Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education Pass-Through Number(s): Various – See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The District did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: Under the reportable limit Context: For 1 of the 4 transactions tested was outside the period of performance. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred prior to and subsequent to period of performance dates are subject to disallowance and are considered questioned costs. Repeat Finding: The finding is a repeat of the finding in the immediate prior year Prior year finding number was 2021-001. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.

Categories

Period of Performance Allowable Costs / Cost Principles Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 574832 2022-001
    Material Weakness
  • 574833 2022-001
    Material Weakness
  • 574834 2022-001
    Material Weakness
  • 574835 2022-001
    Material Weakness
  • 574836 2022-001
    Material Weakness
  • 574837 2022-001
    Material Weakness
  • 574838 2022-001
    Material Weakness
  • 574839 2022-001
    Material Weakness
  • 574840 2022-001
    Material Weakness
  • 574841 2022-001
    Material Weakness
  • 574842 2022-002
    Significant Deficiency
  • 574843 2022-002
    Significant Deficiency
  • 574844 2022-002
    Significant Deficiency
  • 574845 2022-002
    Significant Deficiency
  • 574846 2022-002
    Significant Deficiency
  • 574847 2022-002
    Significant Deficiency
  • 574848 2022-002
    Significant Deficiency
  • 574849 2022-002
    Significant Deficiency
  • 574850 2022-002
    Significant Deficiency
  • 574851 2022-002
    Significant Deficiency
  • 574853 2022-003
    Significant Deficiency Repeat
  • 574854 2022-003
    Significant Deficiency Repeat
  • 574855 2022-003
    Significant Deficiency Repeat
  • 574856 2022-003
    Significant Deficiency Repeat
  • 574857 2022-003
    Significant Deficiency Repeat
  • 574858 2022-003
    Significant Deficiency Repeat
  • 574859 2022-003
    Significant Deficiency Repeat
  • 574860 2022-003
    Significant Deficiency Repeat
  • 574861 2022-003
    Significant Deficiency Repeat
  • 574862 2022-004
    Significant Deficiency
  • 574863 2022-004
    Significant Deficiency
  • 574864 2022-004
    Significant Deficiency
  • 1151274 2022-001
    Material Weakness
  • 1151275 2022-001
    Material Weakness
  • 1151276 2022-001
    Material Weakness
  • 1151277 2022-001
    Material Weakness
  • 1151278 2022-001
    Material Weakness
  • 1151279 2022-001
    Material Weakness
  • 1151280 2022-001
    Material Weakness
  • 1151281 2022-001
    Material Weakness
  • 1151282 2022-001
    Material Weakness
  • 1151283 2022-001
    Material Weakness
  • 1151284 2022-002
    Significant Deficiency
  • 1151285 2022-002
    Significant Deficiency
  • 1151286 2022-002
    Significant Deficiency
  • 1151287 2022-002
    Significant Deficiency
  • 1151288 2022-002
    Significant Deficiency
  • 1151289 2022-002
    Significant Deficiency
  • 1151290 2022-002
    Significant Deficiency
  • 1151291 2022-002
    Significant Deficiency
  • 1151292 2022-002
    Significant Deficiency
  • 1151293 2022-002
    Significant Deficiency
  • 1151294 2022-003
    Significant Deficiency Repeat
  • 1151295 2022-003
    Significant Deficiency Repeat
  • 1151296 2022-003
    Significant Deficiency Repeat
  • 1151297 2022-003
    Significant Deficiency Repeat
  • 1151298 2022-003
    Significant Deficiency Repeat
  • 1151299 2022-003
    Significant Deficiency Repeat
  • 1151300 2022-003
    Significant Deficiency Repeat
  • 1151301 2022-003
    Significant Deficiency Repeat
  • 1151302 2022-003
    Significant Deficiency Repeat
  • 1151303 2022-003
    Significant Deficiency Repeat
  • 1151304 2022-004
    Significant Deficiency
  • 1151305 2022-004
    Significant Deficiency
  • 1151306 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $371,668
93.778 Medical Assistance Program $327,671
84.425 Education Stabilization Fund $289,607
84.010 Title I Grants to Local Educational Agencies $276,494
10.555 National School Lunch Program $109,583
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $63,889
84.027 Special Education Grants to States $29,114
84.287 Twenty-First Century Community Learning Centers $21,053
84.173 Special Education Preschool Grants $18,798
84.424 Student Support and Academic Enrichment Program $14,085
10.579 Child Nutrition Discretionary Grants Limited Availability $2,657