FAC Explorer

Finding 1080286 (2022-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-10-28
Audit: 326126
Organization: City of Framingham (MA)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: There is a significant weakness in internal controls over compliance related to procurement records for the Special Education Cluster program.
  • Impacted Requirements: The agency failed to maintain adequate records as required by 2 CFR section 200.318, leading to noncompliance with federal regulations.
  • Recommended Follow-Up: Strengthen procedures to ensure complete and accurate procurement records are maintained for all federal fund contracts.

Finding Text

Federal agency: U.S. Department of Education Federal program title: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and Massachusetts Department of Early Education and Care Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2021 – June 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirement: Procurement Criteria or Specific Requirement: 2 CFR section 200.318, part (i) requires that the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition and Context: For all five contracts selected for testing, records sufficient to detail the history of procurement were not maintained. The sample was a statistically valid sample. Questioned Costs: Cannot be determined Cause: Procedures to maintain records sufficient to detail the history of all procurements related to federal funds needs to be strengthened. Effect: Noncompliance with the federal program occurred. Repeat Finding: Yes (Finding 2021-002) Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Views of Responsible Officials: Management agrees with the finding.

Categories

Procurement, Suspension & Debarment Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503839 2022-001
    Material Weakness Repeat
  • 503840 2022-001
    Material Weakness Repeat
  • 503841 2022-001
    Material Weakness Repeat
  • 503842 2022-002
    Material Weakness Repeat
  • 503843 2022-002
    Material Weakness Repeat
  • 503844 2022-002
    Material Weakness Repeat
  • 1080281 2022-001
    Material Weakness Repeat
  • 1080282 2022-001
    Material Weakness Repeat
  • 1080283 2022-001
    Material Weakness Repeat
  • 1080284 2022-002
    Material Weakness Repeat
  • 1080285 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.96M
84.425 Education Stabilization Fund $7.53M
84.010 Title I Grants to Local Educational Agencies $1.93M
10.553 School Breakfast Program $1.03M
14.218 Community Development Block Grants/entitlement Grants $1.02M
84.002 Adult Education - Basic Grants to States $928,107
93.778 Medical Assistance Program $877,537
16.922 Equitable Sharing Program $732,771
21.019 Coronavirus Relief Fund $537,379
84.365 English Language Acquisition State Grants $472,411
84.287 Twenty-First Century Community Learning Centers $442,406
84.367 Improving Teacher Quality State Grants $196,757
10.555 National School Lunch Program $190,151
32.006 Covid-19 Telehealth Program $180,000
10.559 Summer Food Service Program for Children $108,132
84.424 Student Support and Academic Enrichment Program $104,996
84.048 Career and Technical Education -- Basic Grants to States $88,334
84.173 Special Education_preschool Grants $64,355
45.310 Grants to States $61,612
16.738 Edward Byrne Memorial Justice Assistance Grant Program $58,428
97.044 Assistance to Firefighters Grant $57,876
93.788 Opioid Str $51,439
84.196 Education for Homeless Children and Youth $45,000
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $44,731
93.959 Block Grants for Prevention and Treatment of Substance Abuse $42,172
84.027 Special Education_grants to States $33,177
16.034 Coronavirus Emergency Supplemental Funding Program $30,986
14.239 Home Investment Partnerships Program $25,350
93.052 National Family Caregiver Support, Title Iii, Part E $11,500
93.103 Food and Drug Administration_research $10,944
97.042 Emergency Management Performance Grants $8,394
20.600 State and Community Highway Safety $5,807
16.607 Bulletproof Vest Partnership Program $5,565
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $4,923
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $1,837
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,336