Finding Text
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 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 Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. 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: Management agrees with the finding.