FAC Explorer

Audit 359106

FY End
2024-06-30
Total Expended
$7.18M
Findings
16
Programs
17
Organization: Town of North Attleborough, Massachusetts (MA)
Year: 2024 Accepted: 2025-06-18
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565212 2024-001 Significant Deficiency - I
565213 2024-001 Significant Deficiency - I
565214 2024-001 Significant Deficiency - I
565215 2024-001 Significant Deficiency - I
565216 2024-001 Significant Deficiency - I
565217 2024-001 Significant Deficiency - I
565218 2024-001 Significant Deficiency - I
565219 2024-001 Significant Deficiency - I
1141654 2024-001 Significant Deficiency - I
1141655 2024-001 Significant Deficiency - I
1141656 2024-001 Significant Deficiency - I
1141657 2024-001 Significant Deficiency - I
1141658 2024-001 Significant Deficiency - I
1141659 2024-001 Significant Deficiency - I
1141660 2024-001 Significant Deficiency - I
1141661 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.39M Yes 1
84.425 Education Stabilization Fund $954,413 - 0
84.010 Title I Grants to Local Educational Agencies $324,929 - 0
10.553 School Breakfast Program $246,492 - 0
10.555 National School Lunch Program $134,375 - 0
93.778 Medical Assistance Program $133,209 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $69,476 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $57,379 - 0
84.173 Special Education Preschool Grants $35,442 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $28,942 - 0
10.582 Fresh Fruit and Vegetable Program $18,980 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $8,663 - 0
97.042 Emergency Management Performance Grants $8,500 - 0
84.027 Special Education Grants to States $8,258 Yes 1
84.365 English Language Acquisition State Grants $6,587 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $4,219 - 0
84.424 Student Support and Academic Enrichment Program $2,567 - 0

Contacts

Name Title Type
VR3EJ8QDMVN8 Linda Catanzariti Auditee
5086990112 Jennifer Cook Auditor
No contacts on file

Notes to SEFA

Title: U.S. DEPARTMENT OF AGRICULTURE Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of North Attleborough, Massachusetts 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 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 Town of North Attleborough, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of North Attleborough, Massachusetts. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of North Attleborough, Massachusetts 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 – Noncash 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, School Breakfast Program – Cash Assistance and Fresh Fruit and Vegetable Program represent cash receipts from federal reimbursements.
Title: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of North Attleborough, Massachusetts 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 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 Town of North Attleborough, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of North Attleborough, Massachusetts. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of North Attleborough, Massachusetts 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 School-Based Medicaid Reimbursement Program represents federal reimbursements for Administrative Activity Claims.
Title: U.S. DEPARTMENT OF HOMELAND SECURITY Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of North Attleborough, Massachusetts 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 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 Town of North Attleborough, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of North Attleborough, Massachusetts. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of North Attleborough, Massachusetts did not elect to use the 10 percent de minimis indirect cost rate identified in §200.414 of the Uniform Guidance. The amounts reported for the Emergency Management Performance and Public Assistance Grants represent federal reimbursements once the PW has been approved.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of the Treasury and the U.S. Department of Education Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Special Education Cluster Assistance Listing Number: 21.027, 84.027, and 84.173 Pass-Through Agency: Massachusetts Office of Administration and Finance and the Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-344999-2020, 240-443339-2021-0212, 240-583151-2022-0212, 240-719175-2023-0212, 240-000558-2024-0212, 252-585370-2022-0212, 274-000662-2024-0212, 262-719186-2023-0212, 262-000559-2024-0212. Award Period: March 3, 2021 – December 31, 2024 and July 1, 2023 - June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Town did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None. Context: The Town was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred prior to entering into a transaction. Views of responsible officials: There is no disagreement with the audit finding.