Audit 254

FY End
2021-06-30
Total Expended
$5.99M
Findings
14
Programs
13
Organization: City of Watertown (MA)
Year: 2021 Accepted: 2023-10-10
Auditor: Marcum LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
169 2021-001 - - ABEHILN
170 2021-001 - - ABEHILN
171 2021-001 - - ABEHILN
172 2021-001 - - ABEHILN
173 2021-001 - - ABEHILN
174 2021-001 - - ABEHILN
175 2021-001 - - ABEHILN
576611 2021-001 - - ABEHILN
576612 2021-001 - - ABEHILN
576613 2021-001 - - ABEHILN
576614 2021-001 - - ABEHILN
576615 2021-001 - - ABEHILN
576616 2021-001 - - ABEHILN
576617 2021-001 - - ABEHILN

Contacts

Name Title Type
WVQCNERZ3FN4 Megan Langan Auditee
6179726460 Scott McIntire Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 – DONATED PERSONAL PROTECTIVE EQUIPMENT (“PPE”) (UNAUDITED) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the City of Watertown, Massachusetts (the “City”) under programs of the federal government for the year ended June 30, 2021. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Require-ments for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the modified 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 to reimbursement. The amounts reported for the National School Lunch Program – Non-Cash Assistance represent the fair value of commodities received. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2021, the City did not receive donated PPE from federal sources.

Finding Details

Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS
Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal Programs Type of Finding Compliance- Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards established significant requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Program income Eligibility determination Equipment and real property management Period of performance Procurement Subrecipient monitoring and management The City does not have written policies and procedures related to federal awards, as required under the Uniform Guidance. Specifically, there are no formalized written policies for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment and real property management, subrecipient monitoring, and period of performance. Additionally, the existing written policies for procurement do not include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment, as required by the Uniform Guidance. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as there are no costs directly associated with this compliance requirement, and this is a procedural requirement under the Uniform Guidance. Recommendation The City should address the weakness in internal controls noted above in order to comply with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings. SECTION IV - SCHEDULE OF PRIOR YEAR FINDINGS