Finding Text
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.