FAC Explorer

Audit 333260

FY End
2024-06-30
Total Expended
$7.35M
Findings
12
Programs
7
Organization: Tec Connections Academy Commonwealth Virtual School (MA)
Year: 2024 Accepted: 2024-12-18
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515513 2024-001 Material Weakness - I
515514 2024-001 Material Weakness - I
515515 2024-001 Material Weakness - I
515516 2024-001 Material Weakness - I
515517 2024-001 Material Weakness - I
515518 2024-001 Material Weakness - I
1091955 2024-001 Material Weakness - I
1091956 2024-001 Material Weakness - I
1091957 2024-001 Material Weakness - I
1091958 2024-001 Material Weakness - I
1091959 2024-001 Material Weakness - I
1091960 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $188,773 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $118,010 - 0
84.365 English Language Acquisition State Grants $11,887 - 0
84.425 Education Stabilization Fund $6,000 Yes 0
84.027 Special Education Grants to States $5,964 Yes 1
84.424 Student Support and Academic Enrichment Program $4,513 - 0
84.173 Special Education Preschool Grants $4,424 Yes 1

Contacts

Name Title Type
MJGYSMGZA985 Cathleen Ellis Auditee
7743155123 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: Scope of Audit Accounting Policies: The accompanying Schedule includes the federal grant transactions of the School. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the TEC Connections Academy Commonwealth Virtual School (the “School”), under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position and changes in net position of the School.

Finding Details

Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements and did not have procedures in place to document non-competitive procurements. Effect: The School is not in compliance with Federal procurement requirements. Questioned Costs: $466,606.60 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform appropriate procurement procedures on all applicable contracts for goods and services and to maintain all required documentation of the procurement process in the School purchasing files. Views of Responsible Official: Management agrees with the finding.