FAC Explorer

Finding 1080270 (2023-003)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-10-28
Audit: 326124
Organization: City of Framingham (MA)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: There is a significant weakness in internal controls over compliance, specifically regarding eligibility determinations for program participants.
  • Impacted Requirements: The program failed to meet federal eligibility criteria, as many participants lacked adequate documentation to prove their eligibility.
  • Recommended Follow-Up: Implement and strengthen procedures for maintaining records related to eligibility determinations to ensure compliance.

Finding Text

Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Eligibility Criteria or Specific Requirement: The federal Office of Management and Budget's Compliance Supplement states that audit objectives for eligibility include determining whether required eligibility determinations were made (including obtaining any required documentation/verification), that individual program participants or groups of participants (including area of service delivery) were determined to be eligible, and that only eligible individuals or groups of individuals participated in the program. Condition and Context: For a significant majority of program participants selected for testing, the City could not provide adequate records related to eligibility determinations. Questioned Costs: None (questioned costs are reported in finding 2023-002) Cause: Procedures to maintain records related to eligibility determinations need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the eligibility of the majority of program participants selected for testing. Repeat Finding: No Recommendation: We recommend procedures to maintain records related to eligibility determinations be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503825 2023-001
    Material Weakness Repeat
  • 503826 2023-001
    Material Weakness Repeat
  • 503827 2023-002
    Material Weakness
  • 503828 2023-003
    Material Weakness
  • 1080267 2023-001
    Material Weakness Repeat
  • 1080268 2023-001
    Material Weakness Repeat
  • 1080269 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.47M
84.027 Special Education Grants to States $3.41M
84.010 Title I Grants to Local Educational Agencies $2.17M
84.002 Adult Education - Basic Grants to States $1.09M
10.553 School Breakfast Program $1.03M
84.365 English Language Acquisition State Grants $666,060
84.287 Twenty-First Century Community Learning Centers $657,999
14.218 Community Development Block Grants/entitlement Grants $524,479
21.016 Equitable Sharing $506,076
93.959 Block Grants for Prevention and Treatment of Substance Abuse $366,804
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $253,689
94.006 Americorps State and National 94.006 $230,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $220,000
10.555 National School Lunch Program $190,151
84.424 Student Support and Academic Enrichment Program $186,693
16.738 Edward Byrne Memorial Justice Assistance Grant Program $142,600
32.009 Emergency Connectivity Fund Program $120,000
84.173 Special Education Preschool Grants $111,173
10.559 Summer Food Service Program for Children $108,316
84.048 Career and Technical Education -- Basic Grants to States $87,018
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,485
97.044 Assistance to Firefighters Grant $44,593
84.196 Education for Homeless Children and Youth $42,667
97.042 Emergency Management Performance Grants $23,949
21.019 Coronavirus Relief Fund $23,080
14.239 Home Investment Partnerships Program $21,743
93.788 Opioid Str $20,344
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $17,738
93.268 Immunization Cooperative Agreements $6,346
93.052 National Family Caregiver Support, Title Iii, Part E $3,230
93.103 Food and Drug Administration Research $3,142
16.607 Bulletproof Vest Partnership Program $2,782
45.310 Grants to States $2,761
93.889 National Bioterrorism Hospital Preparedness Program $1,410
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $763
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $14