Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: CDBG - Entitlement Grants Cluster
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: Program Year 2022 (FY23)
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.
Condition: Internal controls were not in place to ensure the accuracy of the financial reporting requirements.
Questioned costs: None.
Context: 4 of the 8 instances tested, it was noted that the PR 29 Cash on Hand Quarterly Reports where beginning cash on hand did not agree to the prior quarter's ending cash on hand.
Cause: Procedures were not in place to ensure the accuracy of the information reported in the PR 29 - Cash on Hand Quarterly Reports within the IDIS system.
Effect: Inaccurate reporting within the IDIS system.
Repeat Finding: No.
Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: CDBG - Entitlement Grants Cluster
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: Program Year 2022 (FY23)
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.
Condition: Internal controls were not in place to ensure the accuracy of the financial reporting requirements.
Questioned costs: None.
Context: 4 of the 8 instances tested, it was noted that the PR 29 Cash on Hand Quarterly Reports where beginning cash on hand did not agree to the prior quarter's ending cash on hand.
Cause: Procedures were not in place to ensure the accuracy of the information reported in the PR 29 - Cash on Hand Quarterly Reports within the IDIS system.
Effect: Inaccurate reporting within the IDIS system.
Repeat Finding: No.
Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Justice
Federal Program Name: DEA Asset Forfeitures
Assistance Listing Number: 16.922
Federal Award Identification Number and Year: Unknown
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property to be taken and the results reconciled with the property records at least once every two years.
Condition: Internal controls were not in place to ensure that all compliance requirements per the grant were being met.
Questioned costs: None.
Context: CLA notes that a physical inventory count was not performed within the last 2 years on 8 of the 8 assets selected for testing.
Cause: Procedures were not in place to ensure that a physical inventory count is being performed every 2 years for assets purchased with federal funds.
Effect: Failing to complete a physical inventory count of assets purchased with federal funds.
Repeat Finding: No.
Recommendation: Procedures should be updated to ensure all assets purchased with federal funds go through a physical inventory count every 2 years.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: CDBG - Entitlement Grants Cluster
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: Program Year 2022 (FY23)
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.
Condition: Internal controls were not in place to ensure the accuracy of the financial reporting requirements.
Questioned costs: None.
Context: 4 of the 8 instances tested, it was noted that the PR 29 Cash on Hand Quarterly Reports where beginning cash on hand did not agree to the prior quarter's ending cash on hand.
Cause: Procedures were not in place to ensure the accuracy of the information reported in the PR 29 - Cash on Hand Quarterly Reports within the IDIS system.
Effect: Inaccurate reporting within the IDIS system.
Repeat Finding: No.
Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: CDBG - Entitlement Grants Cluster
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: Program Year 2022 (FY23)
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.
Condition: Internal controls were not in place to ensure the accuracy of the financial reporting requirements.
Questioned costs: None.
Context: 4 of the 8 instances tested, it was noted that the PR 29 Cash on Hand Quarterly Reports where beginning cash on hand did not agree to the prior quarter's ending cash on hand.
Cause: Procedures were not in place to ensure the accuracy of the information reported in the PR 29 - Cash on Hand Quarterly Reports within the IDIS system.
Effect: Inaccurate reporting within the IDIS system.
Repeat Finding: No.
Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurance that charges are accurate; allowable and reasonable; and properly allocated.
Condition: Internal controls were not in place to ensure time and effort documentation was consistently tracked and supported.
Questioned costs: $4,979
Context: For 4 of 40 payroll transactions tested, we identified the City did not maintain documentation of time and effort supporting the charges to the program. In addition, 11 of the 40 payroll transactions tested did not utilize a consistent methodology of ensuring that time and effort documentation is performed.
Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.
Effect: The salary charges are subject to disallowance and are considered questioned costs.
Repeat Finding: No.
Recommendation: We recommend management implement procedures to ensure that salaries charged to the grant are appropriate and are supported by the required time and effort support and that a consistent policy is applied.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education
Federal Program Name: Special Education Cluster
Assistance Listing Number: 84.027, 84.173
Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education
Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions.
Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract.
Questioned costs: None.
Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date.
Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor.
Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Repeat Finding: No.
Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor.
Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Justice
Federal Program Name: DEA Asset Forfeitures
Assistance Listing Number: 16.922
Federal Award Identification Number and Year: Unknown
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property to be taken and the results reconciled with the property records at least once every two years.
Condition: Internal controls were not in place to ensure that all compliance requirements per the grant were being met.
Questioned costs: None.
Context: CLA notes that a physical inventory count was not performed within the last 2 years on 8 of the 8 assets selected for testing.
Cause: Procedures were not in place to ensure that a physical inventory count is being performed every 2 years for assets purchased with federal funds.
Effect: Failing to complete a physical inventory count of assets purchased with federal funds.
Repeat Finding: No.
Recommendation: Procedures should be updated to ensure all assets purchased with federal funds go through a physical inventory count every 2 years.
Views of responsible officials: There is no disagreement with the audit finding.