FAC Explorer

Audit 399496

FY End
2024-12-31
Total Expended
$819,955
Findings
2
Programs
2
Organization: Special Olympics Massachusetts, Inc. (MA)
Year: 2024 Accepted: 2026-04-23
Auditor: RSM US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208572 2024-002 Material Weakness Yes I
1208573 2024-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.380 SPECIAL EDUCATION - SPECIAL OLYMPICS EDUCATION PROGRAMS $316,684 Yes 1
93.184 DISABILITIES PREVENTION $19,405 Yes 0

Contacts

Name Title Type
DDY6ZK72WHH7 Clinton Rowe Auditee
7817334695 Richard Ferguson Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Special Olympics Massachusetts, Inc. (SOMA) under programs of the federal government for the year ended December 31, 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 SOMA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SOMA.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
SOMA has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding No. 2024-002 – Lack of a Formal Procurement Policy Federal award agency: U.S. Department of Education Pass-through granting agency: Special Olympics, Inc. Program name and ALN: Special Education – Special Olympics Education Programs – 84.380W Federal award identification number: Y16 23 800 20, Y16 24 800 19 Federal award year: September 1, 2023 – June 30, 2024 and September 1, 2024 – June 30, 2025 Criteria: According to the Uniform Guidance (2 CFR 200), non-federal entities receiving federal awards for which procurement is a required compliance area, must use documented procurement procedures that are consistent with applicable federal standards, to ensure full and open competition and compliance with federal procurement requirements. Condition: While the entity reviews vendors used for reasonableness and fair competition, the entity does not have a formal, written procurement policy in place. Questioned Costs: None. Cause: Management has not established or formally documented procurement policies and procedures that align with Uniform Guidance requirements. This appears to be due to a lack of awareness of the specific federal procurement documentation requirements applicable to the program. Effect: Without a formal procurement policy, the entity may not consistently comply with federal procurement requirements, including competition, cost or price analysis, and conflict-of-interest provisions. The absence of documented procedures prevents the auditor from determining whether procurement transactions were conducted in accordance with Uniform Guidance, increasing the risk of noncompliance. Recommendation: We recommend that management develop, formally document, and implement a procurement policy that complies with the Uniform Guidance. The policy should address, at a minimum, procurement methods, competition requirements, documentation standards, conflict-of-interest provisions, and approval thresholds. Management should also ensure that the policy is consistently applied to all federally funded procurements and retained as support for future audits. Views of responsible officials and planned corrective actions: Management agrees with the finding, and plans to create a formal procurement policy that complies with the Uniform Guidance.