The objectives of our audit were to determine whether the Massachusetts Department of Elementary and Secondary Education (Massachusetts) ensured that (1) displaced student count data provided to the U.S. Department of Education (Department) were accurate and complete, (2) Temporary Emergency Impact Aid for Displaced Students (Emergency Impact Aid) program funds were appropriately allocated to local educational agencies (LEA), and (3) LEAs appropriately accounted for Emergency Impact Aid program funds within Federal guidelines.We determined that Massachusetts did not ensure that displaced student count data provided to the Department were accurate and complete because it did not have adequate controls to prevent or detect inaccurate displaced student counts.We also determined that Massachusetts did not ensure LEAs appropriately accounted for Emergency Impact Aid program funds in accordance with Federal requirements.
Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
1.1 | Yes | $0 | $0 | ||
Develop and implement procedures to verify the accuracy and completeness of displaced student counts that can be used for Federal reporting requirements related to the Emergency Impact Aid program. | |||||
1.2 | Yes | $0 | $0 | ||
Implement its procedures for monitoring the Emergency Impact Aid program. | |||||
1.3 | Yes | $0 | $0 | ||
Provide support for the inaccurate and unsupported displaced student counts at Springfield and Worcester or return $895,374 in Emergency Impact Aid program funds received based on projectable inaccurate and unsupported displaced student counts. Review support for all LEAs, or a statistically valid sample of students reported as displaced by quarter, and return any funds related to inaccurate and unsupported displaced student counts. | |||||
1.4 | No | $0 | $0 | ||
Provide support for the unsupported displaced student counts at Springfield and Worcester or return $40,875 in Emergency Impact Aid program funds received based on the inaccurate displaced student counts that were collected from the LEAs in the LEA application. Review support for all LEAs, or a statistically valid sample of students reported as displaced by quarter, and return any funds related to inaccurate displaced student counts. | |||||
1.5 | No | $0 | $0 | ||
Return $44,750 in Emergency Impact Aid program funds received based on duplicate displaced student counts. Determine whether other Massachusetts LEAs that received Emergency Impact Aid program funds reported duplicate displaced student counts and return funds for any duplicate students that are found. | |||||
2.1 | Yes | $0 | $0 | ||
Provide support showing that Springfield and Worcester properly used Emergency Impact Aid program funds for displaced students reported as children with disabilities or return about $1.43 million to the Department. | |||||
2.2 | Yes | $0 | $0 | ||
Determine whether other Massachusetts LEAs that received Emergency Impact Aid program funds separately accounted for Emergency Impact Aid program funds received for the benefit of displaced students reported as children with disabilities. For all or a statistical sample, of these LEAs that did not separately account for these funds, review support to determine whether they properly used these funds and return any funds that were not properly used. | |||||
2.3 | Yes | $0 | $0 | ||
Develop and implement procedures for providing guidance for and monitoring of future emergency funding from the Department to ensure that (1) award notifications to the LEAs identify Emergency Impact Aid program funds by student type (including children with disabilities), (2) funds received for displaced students are used for activities and services in accordance with Federal requirements, and (3) all Federal grant requirements are provided to the LEAs. | |||||
2.4 | No | $0 | $0 | ||
Provide support demonstrating that employees in Springfield and Worcester worked at schools with displaced students or return $304,308 to the Department. | |||||
2.5 | Yes | $0 | $0 | ||
Develop controls to provide reasonable assurance that LEAs use funds received for displaced students for activities and services related to serving displaced students. |