Braintree Public School District's Use of Certain American Recovery and Reinvestment Act Funds

This is a Massachusetts State Auditor report on how Braintree Public School District handled certain federal stimulus grants during part of 2010 and 2011.

“In accordance with Chapter 11, Section 12, of the General Laws, we have conducted an audit of certain activities of BPSD for the period August 10, 20101 through June 30, 2011.”

The audit was done to see whether the school district spent the stimulus funds for the right purposes and followed accounting and reporting rules.

“The objectives of our audit were to determine whether ARRA funds awarded to BPSD for its RTT and Education Jobs programs were used for their intended purposes and in compliance with program requirements, and to evaluate whether BPSD was complying with ARRA accounting and reporting requirements.”

For Braintree residents and families, the money supported teacher training and helped pay instructors’ salaries that might otherwise have been cut.

“Education Jobs funds were budgeted to pay the salaries of instructors who may have otherwise been terminated.”

The auditor did not report problems in the tested areas; the district had adequate controls and followed applicable requirements.

“Based on our audit we have concluded that for the period August 10, 2010 through June 30, 2011, BPSD maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The report does not list corrective actions or recommendations, because the audit concluded the district complied in the areas tested.

“Based on our audit we have concluded that BPSD maintained adequate management controls and complied with applicable laws, rules, and regulations for the areas tested.”

The audit shows that Braintree’s use of these stimulus education funds passed the auditor’s testing, including spending, records, reporting, and controls.

“We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.”

ARRA was federal stimulus money; Race to the Top was a federal education reform grant; Education Jobs was funding meant to save or create education jobs; FTE means full-time equivalent positions.

“The Education Jobs program is a one-time appropriation, which may be used through September 30, 2012, that USDOE awarded to save or create education jobs that provide educational and related services for early childhood, elementary, and secondary education.”