FAC Explorer

Audit 346595

FY End
2024-06-30
Total Expended
$132.69M
Findings
2
Programs
54
Organization: City of Worcester, Massachusetts (MA)
Year: 2024 Accepted: 2025-03-18
Auditor: Cliftonlarsonallen LLP (cla)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528611 2024-001 Significant Deficiency - L
1105053 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $38.91M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23.79M Yes 0
84.010 Title I Grants to Local Educational Agencies $13.12M - 0
84.027 Special Education Grants to States $9.26M Yes 0
93.600 Head Start $7.92M - 0
14.218 Community Development Block Grants/entitlement Grants $5.31M Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $4.53M Yes 0
14.239 Home Investment Partnerships Program $1.67M - 0
10.555 National School Lunch Program $1.62M - 0
84.365 English Language Acquisition State Grants $1.61M - 0
84.424 Student Support and Academic Enrichment Program $1.17M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.16M - 0
17.259 Wioa Youth Activities $1.16M Yes 0
17.258 Wioa Adult Program $1.10M Yes 0
17.278 Wioa Dislocated Worker Formula Grants $1.06M Yes 0
14.241 Housing Opportunities for Persons with Aids $977,410 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $930,910 - 0
84.002 Adult Education - Basic Grants to States $869,825 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $788,821 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $757,259 - 0
14.231 Emergency Solutions Grant Program $647,814 - 0
84.048 Career and Technical Education -- Basic Grants to States $616,206 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $287,268 - 0
93.788 Opioid Str $280,847 - 0
84.173 Special Education Preschool Grants $272,773 Yes 0
16.588 Violence Against Women Formula Grants $189,306 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $156,617 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $143,656 - 0
84.196 Education for Homeless Children and Youth $138,143 - 0
17.268 H-1b Job Training Grants $134,484 - 0
20.301 Railroad Safety $118,552 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $99,493 - 0
17.245 Trade Adjustment Assistance $99,428 - 0
14.881 Moving to Work Demonstration Program $98,798 - 0
97.042 Emergency Management Performance Grants $69,157 - 0
66.815 Brownfields Job Training Cooperative Agreements $58,691 - 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $49,446 - 0
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $31,973 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,990 - 0
17.287 Job Corps Experimental Projects and Technical Assistance $3,960 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $2,500 - 0
84.287 Twenty-First Century Community Learning Centers $540 - 0
93.268 Immunization Cooperative Agreements $243 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $0 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $0 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $0 - 0
17.225 Unemployment Insurance $0 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $0 - 0
17.801 Jobs for Veterans State Grants $0 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $0 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $0 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $0 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $0 - 0
97.044 Assistance to Firefighters Grant $0 - 0

Contacts

Name Title Type
ZDFNGC6F65L3 Robert Stearns Auditee
5087991053 Matthew Hunt Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 U.S. DEPARTMENT OF AGRICULTURE PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Worcester, Massachusetts and is presented on the modified accrual basis of accounting. 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). Expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: N/A 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 National School Lunch Program – Cash Assistance represent cash receipts from federal reimbursements.

Finding Details

Finding 2024-001
UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency in Internal Control over Compliance and Other Matter 2024-001 Community Development Block Grant; ALN # 14.218 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: For two (2) of five subawards in our audit sample, the required reports were not filed with FSRS. Questioned Costs: None. Cause: Procedures need to be strengthened to ensure all required subaward reports are filed with FSRS. Effect: Noncompliance with federal reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-001
UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency in Internal Control over Compliance and Other Matter 2024-001 Community Development Block Grant; ALN # 14.218 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: For two (2) of five subawards in our audit sample, the required reports were not filed with FSRS. Questioned Costs: None. Cause: Procedures need to be strengthened to ensure all required subaward reports are filed with FSRS. Effect: Noncompliance with federal reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Views of Responsible Officials: Management agrees with the finding.