FAC Explorer

Finding 1186999 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394714
Organization: Town of Arlington (MA)
Auditor: ROSELLI CLARK AND ASSOCIATES

AI Summary

  • Core Issue: The School failed to document competitive procurement for four contracts, violating federal requirements.
  • Impacted Requirements: Non-compliance with 2 CFR section 200.319, which mandates full and open competition for procurements.
  • Recommended Follow-up: The School should follow its grant procedures to ensure proper documentation of competitive procurement for all federal contracts.

Finding Text

2025-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The School’s procurement files did not contain documentation regarding competitive procurement procedures for four contracts. Context: Procurement was not documented for the four contracts selected. The sample was not a statistically valid sample. Cause: The School did not follow its established policy regarding federal procurement as the School relied on State procurement exemptions which do not apply to this award. Effect: The Town charged $130,167 to the grant award from these contracts that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the School has not performed a cost analysis of the contracts. Repeat Finding from Prior Year: No. Recommendation: The School should adhere to its grant award procedures to perform and document competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Findings 2025-001 Condition: The School’s procurement files did not contain documentation regarding competitive procurement procedures for four contracts. Corrective Action Planned: ● Create/Revise manuals for procurement Policies, Procedures, and Internal Controls. ● Train procurement staff of the District including, but not limited to, the entire business office, the Grant Administrator, and all Grant Managers of the District’s created/revised Policies, Procedures, and Internal Controls manuals. ● Review current FY26 procurement on federal grants and ensure compliance. ● Transfer expenses off of the federal grants that were not compliant with federal procurement regulations. Amend the grants where appropriate. ● Continuously train staff on procedures and maintain internal controls. Anticipated Completion Date: June 1, 2026 Contact: Christopher R. Schweitzer Assistant Superintendent of Finance and Operations cschweitzer@arlington.k12.ma.us 781-879-9069

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1186992 2025-001
    Material Weakness Repeat
  • 1186993 2025-001
    Material Weakness Repeat
  • 1186994 2025-001
    Material Weakness Repeat
  • 1186995 2025-001
    Material Weakness Repeat
  • 1186996 2025-001
    Material Weakness Repeat
  • 1186997 2025-001
    Material Weakness Repeat
  • 1186998 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.22M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $268,731
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $196,133
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $157,726
84.425 EDUCATION STABILIZATION FUND $102,882
20.205 HIGHWAY PLANNING AND CONSTRUCTION $89,876
10.553 SCHOOL BREAKFAST PROGRAM $84,819
97.039 HAZARD MITIGATION GRANT $72,196
84.027 SPECIAL EDUCATION GRANTS TO STATES $43,540
21.016 EQUITABLE SHARING $35,696
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $27,242
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $24,730
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,099
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $15,500
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $15,300
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $8,954
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $6,016
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $4,657
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4,201
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2,720
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $649