FAC Explorer

Audit 314913

FY End
2023-06-30
Total Expended
$8.06M
Findings
28
Programs
20
Organization: Town of North Attleborough, Massachusetts (MA)
Year: 2023 Accepted: 2024-07-11
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478238 2023-001 Material Weakness - H
478239 2023-001 Material Weakness - H
478240 2023-001 Material Weakness - H
478241 2023-001 Material Weakness - H
478242 2023-001 Material Weakness - H
478243 2023-001 Material Weakness - H
478244 2023-001 Material Weakness - H
478245 2023-002 - - I
478246 2023-002 - - I
478247 2023-002 - - I
478248 2023-002 - - I
478249 2023-002 - - I
478250 2023-002 - - I
478251 2023-002 - - I
1054680 2023-001 Material Weakness - H
1054681 2023-001 Material Weakness - H
1054682 2023-001 Material Weakness - H
1054683 2023-001 Material Weakness - H
1054684 2023-001 Material Weakness - H
1054685 2023-001 Material Weakness - H
1054686 2023-001 Material Weakness - H
1054687 2023-002 - - I
1054688 2023-002 - - I
1054689 2023-002 - - I
1054690 2023-002 - - I
1054691 2023-002 - - I
1054692 2023-002 - - I
1054693 2023-002 - - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $219,591 - 0
97.044 Assistance to Firefighters Grant $204,176 Yes 0
10.555 National School Lunch Program $144,050 - 0
84.027 Special Education_grants to States $115,332 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,974 Yes 0
84.367 Improving Teacher Quality State Grants $46,098 - 0
10.559 Summer Food Service Program for Children $38,210 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $32,758 - 0
10.582 Fresh Fruit and Vegetable Program $17,923 - 0
84.424 Student Support and Academic Enrichment Program $16,665 - 0
97.025 National Urban Search and Rescue (us&r) Response System $16,207 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $14,878 - 0
84.010 Title I Grants to Local Educational Agencies $14,616 - 0
84.425 Education Stabilization Fund $13,269 Yes 0
97.042 Emergency Management Performance Grants $8,490 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,175 - 0
84.365 English Language Acquisition State Grants $3,945 - 0
84.196 Education for Homeless Children and Youth $1,193 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,064 - 0
84.173 Special Education_preschool Grants $398 Yes 2

Contacts

Name Title Type
VR3EJ8QDMVN8 Linda Catanzariti Auditee
5086990112 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. 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. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of North Attleborough, Massachusetts (the Town) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.
Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. 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. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Town receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.
Title: U.S. Department of Homeland Security Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue. The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. 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. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. U.S. Department of Homeland Security’s Disaster Grants – Public Assistance (Presidentially Declared Disaster) expenditures are recognized when the Federal Emergency Management Administration (FEMA) approves the Town’s project worksheet (PW) and the Town has incurred the eligible expenditures. The amounts reported in the Schedule include $155,902 of expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.

Finding Details

Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-001
2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Cause: The School did not review manual journal entries for period of performance compliance when reclassifying grant expenditures from other accounts. Effect: The School was not compliant with period of performance requirements of the grant. Questioned Costs: $225,827.29 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.
Finding 2023-002
2023-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Special Education Cluster (IDEA) – ALN 84.027X & 84.173X Criteria: Per 2 CFR section 200.318, a grantee meet general procurement standards which include maintaining records to document the history of procurements. Furthermore, the pass-through agency’s requirements for sole source procurements include a requirement that the procurement officer must determine in writing that only one “practicable source” exists and record the reasoning. Condition: Two vendors were awarded a contract through a sole source procurement without a written determination that only one practicable source existed and the reasoning for such a determination. Cause: The School was unaware of the documentation requirements. Effect: The Town is not in compliance with Federal and State procurement requirements. Questioned Costs: $28,025 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to include in its procurement files a written determination for all sole source procurements. Views of Responsible Official: Management agrees with the finding.