Audit 24058

FY End
2022-06-30
Total Expended
$6.62M
Findings
8
Programs
7
Organization: South Shore Stars, Inc. (MA)
Year: 2022 Accepted: 2023-04-30

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
34286 2022-003 Material Weakness - L
34287 2022-003 Material Weakness - L
34288 2022-003 Material Weakness - L
34289 2022-003 Material Weakness - L
610728 2022-003 Material Weakness - L
610729 2022-003 Material Weakness - L
610730 2022-003 Material Weakness - L
610731 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $2.45M Yes 1
93.575 Child Care and Development Block Grant $971,900 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $580,065 Yes 1
84.287 Twenty-First Century Community Learning Centers $390,929 - 0
10.555 National School Lunch Program $146,978 - 0
93.600 Head Start $30,469 - 0
10.558 Child and Adult Care Food Program $27,899 - 0

Contacts

Name Title Type
E1NUUA94F338 Jennifer Curtis Auditee
7815706316 Jeffrey Alvanas Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal assistance activity of South Shore Stars, Inc. ("Stars") under programs of the federal government for the year ended June 30, 2022. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the schedule presents only a selected portion of the operations of Stars, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Stars.Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.
Finding 2022-003: Maintenance and preparation of the Schedule of Expenditures of Federal Awards (Material Weakness) Condition: Management was not able to accurately prepare Stars' Schedule of Expenditures of Federal Awards. Criteria or Specific Requirement: It is management's responsibility to prepare and maintain an accurate Schedule of Expenditures of Federal Awards Cause: The responsibility of preparation of the Schedule of Expenditures of Federal Awards within Stars was that of the prior CFO of Stars, who left Stars prior to the end of the year. Effect: The remaining members of the finance department did not know how to prepare Stars' Schedule of Expenditures of Federal Awards and did not know where to obtain this information to do so. Questioned Costs: N/A Identification as a Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that management and the board of directors evaluate the need to either provide training or determine if additional support may be needed for Stars to track and have a complete understanding of Stars' federal funding. Views of Responsible Officials and Planned Corrective Actions: The creation of the new Budget and Finance Manager position, along with the experience gained during FY22 audit, has provided most of the necessary training for the schedule of federal expenditures reporting. The prior director of administration had not left the proper SEFA reporting documentation, leaving the current financial staff at a disadvantage and needing to completely rebuild and relearn the new reporting structure. As a result of the completion of the FY22 audit, there is an full understanding of how SEFA will be compiled for FY23.