Finding 618950 (2022-001)

Department of Education Significant Deficiency in Internal Control over Compliance of the Major Program Finding 2022-001 ? Education Stabilization Fund ? 84.425D & 84.425U Condition: During our test of controls over compliance it was noted that a journal entry posted to the major program moved expenditures that were not included as part of the original application. 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 journal entries posted to the major program it was noted that one of the journal entries was to allocate guidance counselors payroll for an unspecified time period to the Instructional/Proff Staff expense line of the major program. 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: Questioned costs of $5,252.88 Cause: Grant should have been amended Identification as a Repeat Finding: 2021-002 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Managements Response: The District agrees with the recommendation and will work on setting up more controls.