FAC Explorer

Finding 7963 (2022-002)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-01-09
Audit: 10379
Organization: Town of Clinton (MA)
Auditor: Roselli Clark & Associates

AI Summary

  • Core Issue: The Town failed to submit two final financial reports on time, violating federal reporting requirements.
  • Impacted Requirements: Compliance with 2 CFR section 200.344(a) regarding timely submission of reports.
  • Recommended Follow-Up: Establish a formal process for reviewing and reconciling grant reports to ensure timely submissions.

Finding Text

U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the fiscal year were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The Town is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award not later than 90 days after the end of the funding period unless an extension is authorized. These procedures have been updated in the Financial Procedures Manual (pages 226-230 under Section G - Timely Obligation of Funds)

Categories

Subrecipient Monitoring Period of Performance Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7959 2022-001
    Significant Deficiency
  • 7960 2022-001
    Significant Deficiency
  • 7961 2022-001
    Significant Deficiency
  • 7962 2022-001
    Significant Deficiency
  • 7964 2022-002
    -
  • 7965 2022-002
    -
  • 7966 2022-002
    -
  • 584401 2022-001
    Significant Deficiency
  • 584402 2022-001
    Significant Deficiency
  • 584403 2022-001
    Significant Deficiency
  • 584404 2022-001
    Significant Deficiency
  • 584405 2022-002
    -
  • 584406 2022-002
    -
  • 584407 2022-002
    -
  • 584408 2022-002
    -

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $248,338
84.425 Education Stabilization Fund $139,635
10.553 School Breakfast Program $129,715
10.555 National School Lunch Program $62,847
84.010 Title I Grants to Local Educational Agencies $33,273
84.424 Student Support and Academic Enrichment Program $29,729
10.559 Summer Food Service Program for Children $28,908
84.048 Career and Technical Education -- Basic Grants to States $22,450
84.027 Special Education_grants to States $18,353
84.365 English Language Acquisition State Grants $10,224
97.047 Pre-Disaster Mitigation $9,575
21.019 Coronavirus Relief Fund $8,648
84.173 Special Education_preschool Grants $7,677
84.367 Improving Teacher Quality State Grants $6,117
45.310 Grants to States $2,091