FAC Explorer

Audit 326124

FY End
2023-06-30
Total Expended
$21.90M
Findings
8
Programs
36
Organization: City of Framingham (MA)
Year: 2023 Accepted: 2024-10-28
Auditor: Cliftonlarsonallen LLP (cla)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503825 2023-001 Material Weakness Yes I
503826 2023-001 Material Weakness Yes I
503827 2023-002 Material Weakness - A
503828 2023-003 Material Weakness - E
1080267 2023-001 Material Weakness Yes I
1080268 2023-001 Material Weakness Yes I
1080269 2023-002 Material Weakness - A
1080270 2023-003 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.47M Yes 0
84.027 Special Education Grants to States $3.41M Yes 1
84.010 Title I Grants to Local Educational Agencies $2.17M - 0
84.002 Adult Education - Basic Grants to States $1.09M Yes 2
10.553 School Breakfast Program $1.03M - 0
84.365 English Language Acquisition State Grants $666,060 - 0
84.287 Twenty-First Century Community Learning Centers $657,999 - 0
14.218 Community Development Block Grants/entitlement Grants $524,479 - 0
21.016 Equitable Sharing $506,076 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $366,804 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $253,689 - 0
94.006 Americorps State and National 94.006 $230,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $220,000 - 0
10.555 National School Lunch Program $190,151 - 0
84.424 Student Support and Academic Enrichment Program $186,693 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $142,600 - 0
32.009 Emergency Connectivity Fund Program $120,000 - 0
84.173 Special Education Preschool Grants $111,173 Yes 1
10.559 Summer Food Service Program for Children $108,316 - 0
84.048 Career and Technical Education -- Basic Grants to States $87,018 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,485 - 0
97.044 Assistance to Firefighters Grant $44,593 - 0
84.196 Education for Homeless Children and Youth $42,667 - 0
97.042 Emergency Management Performance Grants $23,949 - 0
21.019 Coronavirus Relief Fund $23,080 - 0
14.239 Home Investment Partnerships Program $21,743 - 0
93.788 Opioid Str $20,344 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $17,738 - 0
93.268 Immunization Cooperative Agreements $6,346 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $3,230 - 0
93.103 Food and Drug Administration Research $3,142 - 0
16.607 Bulletproof Vest Partnership Program $2,782 - 0
45.310 Grants to States $2,761 - 0
93.889 National Bioterrorism Hospital Preparedness Program $1,410 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $763 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $14 - 0

Contacts

Name Title Type
RDLTFV8YY8Q3 Richard Howarth Auditee
5085325410 Matthew Hunt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Framingham, Massachusetts 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 Framingham, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Framingham, Massachusetts. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles in contained in Uniform Guidance, for all awards with the exception of Assistance Listing Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: N/A

Finding Details

Finding 2023-001
Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2021 – June 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two of three vendors in our statistically valid sample, documentation was not provided to support that the City verified the vendors were not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes (Finding 2022-001) Recommendation: We recommend procedures be implemented to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2021 – June 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two of three vendors in our statistically valid sample, documentation was not provided to support that the City verified the vendors were not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes (Finding 2022-001) Recommendation: We recommend procedures be implemented to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition and Context: For all payroll charges selected for testing, the City could not provide records that accurately reflected the work performed. Questioned Costs: $1,047,536 Cause: Procedures to maintain records that accurately reflect the work performed for payroll charges to the grant need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the allowability of payroll charges to the grant. Repeat Finding: No Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding
Finding 2023-003
Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Eligibility Criteria or Specific Requirement: The federal Office of Management and Budget's Compliance Supplement states that audit objectives for eligibility include determining whether required eligibility determinations were made (including obtaining any required documentation/verification), that individual program participants or groups of participants (including area of service delivery) were determined to be eligible, and that only eligible individuals or groups of individuals participated in the program. Condition and Context: For a significant majority of program participants selected for testing, the City could not provide adequate records related to eligibility determinations. Questioned Costs: None (questioned costs are reported in finding 2023-002) Cause: Procedures to maintain records related to eligibility determinations need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the eligibility of the majority of program participants selected for testing. Repeat Finding: No Recommendation: We recommend procedures to maintain records related to eligibility determinations be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2021 – June 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two of three vendors in our statistically valid sample, documentation was not provided to support that the City verified the vendors were not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes (Finding 2022-001) Recommendation: We recommend procedures be implemented to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2021 – June 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two of three vendors in our statistically valid sample, documentation was not provided to support that the City verified the vendors were not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes (Finding 2022-001) Recommendation: We recommend procedures be implemented to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition and Context: For all payroll charges selected for testing, the City could not provide records that accurately reflected the work performed. Questioned Costs: $1,047,536 Cause: Procedures to maintain records that accurately reflect the work performed for payroll charges to the grant need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the allowability of payroll charges to the grant. Repeat Finding: No Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding
Finding 2023-003
Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Eligibility Criteria or Specific Requirement: The federal Office of Management and Budget's Compliance Supplement states that audit objectives for eligibility include determining whether required eligibility determinations were made (including obtaining any required documentation/verification), that individual program participants or groups of participants (including area of service delivery) were determined to be eligible, and that only eligible individuals or groups of individuals participated in the program. Condition and Context: For a significant majority of program participants selected for testing, the City could not provide adequate records related to eligibility determinations. Questioned Costs: None (questioned costs are reported in finding 2023-002) Cause: Procedures to maintain records related to eligibility determinations need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the eligibility of the majority of program participants selected for testing. Repeat Finding: No Recommendation: We recommend procedures to maintain records related to eligibility determinations be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding.