FAC Explorer

Audit 52709

FY End
2022-06-30
Total Expended
$8.22M
Findings
18
Programs
29
Organization: City of Gloucester, Massachusetts (MA)
Year: 2022 Accepted: 2023-05-31
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47720 2022-001 - Yes J
47721 2022-001 - Yes J
47722 2022-001 - Yes J
47723 2022-002 - Yes I
47724 2022-002 - Yes I
47725 2022-002 - Yes I
47726 2022-002 - Yes I
47727 2022-002 - Yes I
47728 2022-002 - Yes I
624162 2022-001 - Yes J
624163 2022-001 - Yes J
624164 2022-001 - Yes J
624165 2022-002 - Yes I
624166 2022-002 - Yes I
624167 2022-002 - Yes I
624168 2022-002 - Yes I
624169 2022-002 - Yes I
624170 2022-002 - Yes I

Programs

ALN Program Spent Major Findings
97.044 Assistance to Firefighters Grant $691,402 Yes 0
14.218 Community Development Block Grants/entitlement Grants $278,731 - 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $238,170 - 0
10.553 School Breakfast Program $168,021 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $99,291 - 0
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $95,334 - 0
10.555 National School Lunch Program $83,124 - 0
84.287 Twenty-First Century Community Learning Centers $78,209 - 0
84.367 Improving Teacher Quality State Grants $75,299 - 0
14.239 Home Investment Partnerships Program $68,925 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $55,600 - 0
84.173 Special Education_preschool Grants $25,625 Yes 1
16.922 Equitable Sharing Program $24,984 - 0
16.607 Bulletproof Vest Partnership Program $20,747 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $17,225 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,731 - 0
84.424 Student Support and Academic Enrichment Program $9,158 - 0
45.310 Grants to States $7,500 - 0
84.010 Title I Grants to Local Educational Agencies $6,500 - 0
84.027 Special Education_grants to States $5,987 Yes 1
10.649 Pandemic Ebt Administrative Costs $4,912 - 0
20.600 State and Community Highway Safety $4,513 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,927 - 0
84.425 Education Stabilization Fund $3,323 Yes 0
84.365 English Language Acquisition State Grants $2,000 - 0
21.019 Coronavirus Relief Fund $1,580 - 0
15.900 Enhc Visitor Center Grant $1,353 - 0
11.417 Sea Grant Support $1,250 - 0
84.196 Education for Homeless Children and Youth $853 - 0

Contacts

Name Title Type
PDNETU6N7D83 Kenny Costa Auditee
9782819730 Chad Clark Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities inMassachusetts are prescribed by the Uniform Municipal Accounting System (UMAS)promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the City. Although someof these programs may be supplemented with state and other revenue, only federal activity isshown. Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year.The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2022-002
2022-002 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.