U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Housing and Urban Development
CDBG – Entitlement Grants Cluster – CFDA 14.218
Criteria: Per 24 CFR sections 58.1, 58.22, 58.34 58.35 and 570.604, projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements.
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated.
Cause: The City has not implemented procedures to ensure that environmental review files are complete before projects are started.
Effect: The City is not in compliance with environmental review requirements.
Questioned Costs: $4,785.41
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to ensure that environmental reviews are completed and properly documented before funds are obligated to a project.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Housing and Urban Development
CDBG – Entitlement Grants Cluster – CFDA 14.218
Criteria: Per 24 CFR sections 58.1, 58.22, 58.34 58.35 and 570.604, projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements.
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated.
Cause: The City has not implemented procedures to ensure that environmental review files are complete before projects are started.
Effect: The City is not in compliance with environmental review requirements.
Questioned Costs: $4,785.41
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to ensure that environmental reviews are completed and properly documented before funds are obligated to a project.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of the Treasury
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – CFDA 21.027
Criteria: The compliance supplement identifies four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment.
Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation.
Cause: The City did not have a clear understanding of the reporting requirements for obligations.
Effect: The City overstated the amounts obligated in the June 30, 2022 Project and Expenditure report.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to only report obligations on the Project and Expenditure reporting for items that meet the federal criteria for reporting as an obligation.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance is not verified for all covered transactions.
Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-003.
Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Housing and Urban Development
CDBG – Entitlement Grants Cluster – CFDA 14.218
Criteria: Per 24 CFR sections 58.1, 58.22, 58.34 58.35 and 570.604, projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements.
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated.
Cause: The City has not implemented procedures to ensure that environmental review files are complete before projects are started.
Effect: The City is not in compliance with environmental review requirements.
Questioned Costs: $4,785.41
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to ensure that environmental reviews are completed and properly documented before funds are obligated to a project.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Housing and Urban Development
CDBG – Entitlement Grants Cluster – CFDA 14.218
Criteria: Per 24 CFR sections 58.1, 58.22, 58.34 58.35 and 570.604, projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements.
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated.
Cause: The City has not implemented procedures to ensure that environmental review files are complete before projects are started.
Effect: The City is not in compliance with environmental review requirements.
Questioned Costs: $4,785.41
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to ensure that environmental reviews are completed and properly documented before funds are obligated to a project.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of the Treasury
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – CFDA 21.027
Criteria: The compliance supplement identifies four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment.
Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation.
Cause: The City did not have a clear understanding of the reporting requirements for obligations.
Effect: The City overstated the amounts obligated in the June 30, 2022 Project and Expenditure report.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The City should implement procedures to only report obligations on the Project and Expenditure reporting for items that meet the federal criteria for reporting as an obligation.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
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
Criteria: Grant revenues should offset approved grant expenditures. All activity that is deemed non-grant related should be recorded to the appropriate fund.
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000.
Cause: The grant budgets in the City’s general ledger did not properly reflect the amount available to spend.
Effect: The City has a deficit in its special revenue funds that must be funded from non-grant sources.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2021-002.
Recommendation: The School should implement reconciliation procedures to ensure that grants are not overspent. The City should transfer other surplus funds to the grant fund or raise the deficit as part of the next tax rate setting process.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.
U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
COVID-19 – Education Stabilization Fund – CFDA 84.425
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR Part 200, charges to federal awards should be free of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law)
Condition: An employee charged to the grant was overpaid by $5,688.29.
Cause: The employee’s final check was calculated manually and not reviewed and approved before being paid on a payroll warrant.
Effect: The City charged an unallowable cost to the federal award.
Questioned Costs: $5,688.29
Repeat Finding from Prior Year: No
Recommendation: The School should implement procedures to review and approve all manual payroll calculations to ensure that the pay is calculated correctly.
Views of Responsible Official: Management agrees with the finding.