FAC Explorer

Audit 319403

FY End
2023-06-30
Total Expended
$30.46M
Findings
24
Programs
33
Organization: City of Warwick, Rhode Island (RI)
Year: 2023 Accepted: 2024-09-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496471 2023-002 Significant Deficiency Yes L
496472 2023-002 Significant Deficiency Yes L
496473 2023-002 Significant Deficiency Yes L
496474 2023-002 Significant Deficiency Yes L
496475 2023-002 Significant Deficiency Yes L
496476 2023-002 Significant Deficiency Yes L
496477 2023-002 Significant Deficiency Yes L
496478 2023-002 Significant Deficiency Yes L
496479 2023-002 Significant Deficiency Yes L
496480 2023-002 Significant Deficiency Yes L
496481 2023-003 Significant Deficiency - AB
496482 2023-003 Significant Deficiency - AB
1072913 2023-002 Significant Deficiency Yes L
1072914 2023-002 Significant Deficiency Yes L
1072915 2023-002 Significant Deficiency Yes L
1072916 2023-002 Significant Deficiency Yes L
1072917 2023-002 Significant Deficiency Yes L
1072918 2023-002 Significant Deficiency Yes L
1072919 2023-002 Significant Deficiency Yes L
1072920 2023-002 Significant Deficiency Yes L
1072921 2023-002 Significant Deficiency Yes L
1072922 2023-002 Significant Deficiency Yes L
1072923 2023-003 Significant Deficiency - AB
1072924 2023-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.91M Yes 0
84.010 Title I Grants to Local Educational Agencies $1.92M - 0
97.044 Assistance to Firefighters Grant $1.55M Yes 0
14.218 Community Development Block Grants/entitlement Grants $908,001 Yes 0
66.460 Nonpoint Source Implementation Grants $854,443 - 0
32.009 Emergency Connectivity Fund Program $709,080 - 0
84.367 Improving Teacher Quality State Grants $524,621 - 0
84.027 Special Education_grants to States $459,523 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $270,218 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $211,053 - 0
20.616 National Priority Safety Programs $202,455 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $198,769 - 0
97.067 Homeland Security Grant Program $184,611 - 0
10.553 School Breakfast Program $181,822 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $171,571 - 0
10.555 National School Lunch Program $161,697 - 0
84.424 Student Support and Academic Enrichment Program $132,629 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $81,055 - 0
10.582 Fresh Fruit and Vegetable Program $76,610 - 0
16.710 Public Safety Partnership and Community Policing Grants $57,489 - 0
84.196 Education for Homeless Children and Youth $53,469 - 0
16.922 Equitable Sharing Program $49,617 - 0
84.173 Special Education_preschool Grants $32,980 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $31,706 - 0
84.365 English Language Acquisition State Grants $26,925 - 0
10.558 Child and Adult Care Food Program $24,802 - 0
84.425 Education Stabilization Fund $20,619 Yes 1
16.U03 FBI-Cetf $14,602 - 0
16.U01 Cbp/ice Grant $12,167 - 0
20.600 State and Community Highway Safety $9,700 - 0
84.419 Preschool Development Grants $8,374 - 0
84.371 Striving Readers $1,553 - 0
10.559 Summer Food Service Program for Children $1,528 - 0

Contacts

Name Title Type
LJGHSDDENJU3 Lynne Prodger Auditee
4019219642 Jennifer Cook Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Warwick, Rhode Island, 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 2 CFR 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 City of Warwick, Rhode Island, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Warwick, Rhode Island. De Minimis Rate Used: N Rate Explanation: The City of Warwick, Rhode Island did not elect to use the 10-percent de minimis indirect cost rate identified in §200.414 of the Uniform Guidance. 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. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement.
Title: U.S. DEPARTMENT OF AGRICULTURE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Warwick, Rhode Island, 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 2 CFR 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 City of Warwick, Rhode Island, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Warwick, Rhode Island. De Minimis Rate Used: N Rate Explanation: The City of Warwick, Rhode Island did not elect to use the 10-percent de minimis indirect cost rate identified in §200.414 of the Uniform Guidance. The amount reported for the National School Lunch Program – Non-Cash Assistance (Commodities) represents non-monetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amounts reported for the Summer Food Service Program for Children, and Child and Adult Care Food Program are reported in the schedule based on federal reimbursements under the modified accrual basis of accounting.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Programs: Special Education - Preschool Grants (IDEA Preschool) Assistance Listing Number: 84.173 Federal Award Identification Number and Year: H173A220057, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 2725135.02.02 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Allowable Activities/Allowable Costs Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not have supporting documentation available for the approval of the split in federal and local payroll allocations. Questioned Costs: Unknown. Context: For 4 of 40 payroll transactions selected for testing, the City was unable to provide support for the approval of the split of funds between federal and local sources. Cause: The Department was unable to provide documentation of the internal controls implemented to ensure it correctly reported compliance with allowable activities and costs. Effect: Insufficient controls over the allowable activities and costs requirements can result in undetected errors and noncompliance with allowable activities and cost requirements. Repeat Finding: No. Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Programs: Special Education - Preschool Grants (IDEA Preschool) Assistance Listing Number: 84.173 Federal Award Identification Number and Year: H173A220057, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 2725135.02.02 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Allowable Activities/Allowable Costs Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not have supporting documentation available for the approval of the split in federal and local payroll allocations. Questioned Costs: Unknown. Context: For 4 of 40 payroll transactions selected for testing, the City was unable to provide support for the approval of the split of funds between federal and local sources. Cause: The Department was unable to provide documentation of the internal controls implemented to ensure it correctly reported compliance with allowable activities and costs. Effect: Insufficient controls over the allowable activities and costs requirements can result in undetected errors and noncompliance with allowable activities and cost requirements. Repeat Finding: No. Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Programs: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425D210046, 2021 S425U210046, 2021 S425W210041-21A, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 4672-60602-101, 4872-505020-201 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund II, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 9/30/2021 through 9/30/2023. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2023. Per the Rhode Island Department of Elementary and Secondary Education Grant Award Notification, specifically related to ESSER Fund III, Special Grant Award Conditions, "Interim financial status reports are due quarterly for the periods ending 3/31/2022 through 9/30/2024. Final financial status reports are due 15 days after the liquidation of all obligations, but no later than 11/15/2024. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Expenditures reported in the quarterly financial status reports did not agree to supporting documentation. Questioned Costs: None. Context: For the ESSER II quarterly financial status reports for the quarters ending 3/31/2023 and 6/30/2023, expenditures reported did not agree to supporting schedules. For the ESSER III quarterly financial status reports for the quarters ending 9/30/2022 and 12/31/2022, expenditures reported did not agree to supporting schedules. Cause: The City's procedures were not sufficient to ensure that reports were submitted accurately, and proper documentation maintained. Effect: Reported expenditures were not properly supported. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-003. Recommendation: We recommend the City review and enhance internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Programs: Special Education - Preschool Grants (IDEA Preschool) Assistance Listing Number: 84.173 Federal Award Identification Number and Year: H173A220057, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 2725135.02.02 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Allowable Activities/Allowable Costs Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not have supporting documentation available for the approval of the split in federal and local payroll allocations. Questioned Costs: Unknown. Context: For 4 of 40 payroll transactions selected for testing, the City was unable to provide support for the approval of the split of funds between federal and local sources. Cause: The Department was unable to provide documentation of the internal controls implemented to ensure it correctly reported compliance with allowable activities and costs. Effect: Insufficient controls over the allowable activities and costs requirements can result in undetected errors and noncompliance with allowable activities and cost requirements. Repeat Finding: No. Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Education Federal Programs: Special Education - Preschool Grants (IDEA Preschool) Assistance Listing Number: 84.173 Federal Award Identification Number and Year: H173A220057, 2021 Pass-Through Agency: Rhode Island Department of Elementary and Secondary Education Pass-Through Number: 2725135.02.02 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Allowable Activities/Allowable Costs Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The City did not have supporting documentation available for the approval of the split in federal and local payroll allocations. Questioned Costs: Unknown. Context: For 4 of 40 payroll transactions selected for testing, the City was unable to provide support for the approval of the split of funds between federal and local sources. Cause: The Department was unable to provide documentation of the internal controls implemented to ensure it correctly reported compliance with allowable activities and costs. Effect: Insufficient controls over the allowable activities and costs requirements can result in undetected errors and noncompliance with allowable activities and cost requirements. Repeat Finding: No. Recommendation: We recommend the Department develop and document internal controls to provide proper support and approval over the allocation of salaries. Views of Responsible Officials: There is no disagreement with the audit finding.