FAC Explorer

Audit 301533

FY End
2023-06-30
Total Expended
$22.98M
Findings
8
Programs
31
Organization: City of Fitchburg, Massachusetts (MA)
Year: 2023 Accepted: 2024-04-01
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390812 2023-001 Material Weakness - H
390813 2023-001 Material Weakness - H
390814 2023-001 Material Weakness - H
390815 2023-001 Material Weakness - H
967254 2023-001 Material Weakness - H
967255 2023-001 Material Weakness - H
967256 2023-001 Material Weakness - H
967257 2023-001 Material Weakness - H

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.61M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.31M - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $947,428 - 0
10.553 School Breakfast Program $881,343 - 0
84.287 Twenty-First Century Community Learning Centers $624,772 - 0
14.239 Home Investment Partnerships Program $515,293 - 0
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $308,208 - 0
10.558 Child and Adult Care Food Program $235,501 - 0
84.027 Special Education_grants to States $225,902 Yes 1
84.367 Improving Teacher Quality State Grants $196,293 - 0
14.218 Community Development Block Grants/entitlement Grants $186,785 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $151,134 - 0
10.555 National School Lunch Program $148,904 - 0
10.559 Summer Food Service Program for Children $143,104 - 0
16.710 Public Safety Partnership and Community Policing Grants $113,839 - 0
84.365 English Language Acquisition State Grants $109,362 - 0
10.582 Fresh Fruit and Vegetable Program $87,226 - 0
84.048 Career and Technical Education -- Basic Grants to States $66,072 - 0
84.424 Student Support and Academic Enrichment Program $64,424 - 0
16.922 Equitable Sharing Program $57,317 - 0
84.425 Education Stabilization Fund $33,199 Yes 0
84.196 Education for Homeless Children and Youth $19,368 - 0
97.042 Emergency Management Performance Grants $19,128 - 0
20.106 Airport Improvement Program $18,909 - 0
84.173 Special Education_preschool Grants $16,501 Yes 1
45.310 Grants to States $14,144 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $11,365 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,460 - 0
20.301 Railroad Safety $4,295 - 0
16.607 Bulletproof Vest Partnership Program $4,033 - 0
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $1,500 - 0

Contacts

Name Title Type
D6DJA7JESWR5 Jacquelyn Cronin Auditee
9788291800 Tanya Campbell Auditor
No contacts on file

Notes to SEFA

Title: Note 1 –Summary of Significant Accounting Policies Accounting Policies: see next tab 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. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Fitchburg, Massachusetts (the City) under programs of the federal government for the year ended June 30, 2023. 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 Requirements for Fe0deral 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.
Title: Note 2 – De Minimis Cost Rate Accounting Policies: see next tab 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. The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3 - Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: see next tab 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 2023, the City did not receive donated PPE from federal sources.

Finding Details

Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.
Finding 2023-001
2023-001 Improve Oversight of Period of Performance Over Federal Awards (Material Weakness) Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027/84.173 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The City may only incur allowable costs during the authorized period of performance of the grant. Condition and Context During our testing of costs charged to the Special Education Cluster, we found several invoices for costs that occurred prior to the start of the City’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the grant’s authorized period of performance, they are not eligible to be charged to that grant. Cause The City has not established adequate procedures to ensure costs charged to the grant were within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related tuition expenses incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $225,863. Recommendation The City should put controls in place to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding.