Finding Text
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
COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X
Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Semi-annual or monthly time and effort certifications are to be utilized if the non-federal entity’s records do not meet the related standards described in the Uniform Guidance.
Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records.
Cause: Turnover in the school payroll position caused the certifications to be missed during the year.
Effect: The School is not in compliance with applicable cost principles related to salaries and wages.
Questioned Costs: $35,350.88
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records.
Views of Responsible Official: Management agrees with the finding.