U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
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.
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.
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.
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.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls and Compliance Finding
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food products.
Cause: The Town utilized vendors that were previously contracted in prior years without performing a current procurement and suspension and debarment verification.
Effect: The Town is not in compliance with Federal procurement or suspension and debarment requirements.
Questioned Costs: $342,999
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to perform competitive procurements, which include suspension and debarment certification, for all applicable purchases of goods and services.
Views of Responsible Official: Management agrees with the finding.
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.
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.
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.
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.