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Schedule of Findings and Questioned Costs For the Fiscal Year Ended June 30,2004 <br /> D. Summary of Prior Audit Findings <br /> DEPARTMENT OF EDUCATION <br /> Reportable Conditions Considered to be a Material Weakness <br /> 03-1 Special Education Cluster-CFDA No.'s 84.027 and 84.173 <br /> Condition: Program management did not maintain the required documentation related to the support of <br /> salaries and wages related to its major programs as prescribed in OMB Circular A-87,Cost Principals for <br /> State, Local and Indian Tribal Governments. Procedures to ensure accountability for authorization of federal <br /> grant charges must be in place to determine allowable costs and cost principles. <br /> Current Status: The certification process has been implemented for the period beginning July 1,2003 for <br /> those employees who work solely on the Special Education Cluster programs. Semi-annual certifications <br /> ' will continue to be completed pursuant to OMB Circular A-87. For employees that work on both Special <br /> Education Cluster programs and other non-grant related activities,personnel activity reports are not <br /> maintained. Please see current year finding item 04-1. <br /> 03-2 Title I Distribution-CFDA No.84.010 <br /> Condition: Program management did not maintain the required documentation related to the support of <br /> ' salaries and wages related to its major programs as prescribed in OMB Circular A-87,Cost Principals for <br /> State, Local and Indian Tribal Governments. Procedures to ensure accountability for authorization of federal <br /> grant charges must be in place to determine allowable costs and cost principles. <br /> ' Current Status: The necessary certification process has been implemented for the period beginning July 1, <br /> 2003. Semi-annual certifications will continue to be completed pursuant to OMB Circular A-87. <br /> Other Findings <br /> 03-3 Special Education Cluster-CFDA No.'s 84.027 and 84.173 <br /> Condition: Program management did not file the fiscal years 2002 and 2003 final reports(Form FR-1)by <br /> the due date. <br /> ICurrent Status: Form FR-1 was flied by the due date for the 2004 grant. <br /> 03-4 Title I Distribution-CFDA No.84.010 <br /> Condition: Program management did not file the fiscal years 2002 and 2003 final reports(Form FR-1)by <br /> the due date. <br /> Current Status: Form FR-1 was filed by the due date for the 2004 grant. <br /> i <br /> 1 <br /> Town of Mashpee,Massachusetts 12 Reports on Federal Award Programs <br />