Finding 1218787 (2025-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-06-25
Audit: 404883
Organization: City of Lowell (MA)
Auditor: CBIZ CPAS PC

Finding Text

No text available

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1218767 2025-004
    Material Weakness Repeat
  • 1218768 2025-004
    Material Weakness Repeat
  • 1218769 2025-004
    Material Weakness Repeat
  • 1218770 2025-004
    Material Weakness Repeat
  • 1218771 2025-002
    Material Weakness Repeat
  • 1218772 2025-002
    Material Weakness Repeat
  • 1218773 2025-002
    Material Weakness Repeat
  • 1218774 2025-002
    Material Weakness Repeat
  • 1218775 2025-002
    Material Weakness Repeat
  • 1218776 2025-002
    Material Weakness Repeat
  • 1218777 2025-001
    Material Weakness Repeat
  • 1218778 2025-001
    Material Weakness Repeat
  • 1218779 2025-001
    Material Weakness Repeat
  • 1218780 2025-001
    Material Weakness Repeat
  • 1218781 2025-001
    Material Weakness Repeat
  • 1218782 2025-001
    Material Weakness Repeat
  • 1218783 2025-001
    Material Weakness Repeat
  • 1218784 2025-001
    Material Weakness Repeat
  • 1218785 2025-001
    Material Weakness Repeat
  • 1218786 2025-001
    Material Weakness Repeat
  • 1218788 2025-001
    Material Weakness Repeat
  • 1218789 2025-001
    Material Weakness Repeat
  • 1218790 2025-001
    Material Weakness Repeat
  • 1218791 2025-003
    Material Weakness Repeat
  • 1218792 2025-003
    Material Weakness Repeat
  • 1218793 2025-003
    Material Weakness Repeat
  • 1218794 2025-003
    Material Weakness Repeat
  • 1218795 2025-003
    Material Weakness Repeat
  • 1218796 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $9.19M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $8.15M
66.458 CLEAN WATER STATE REVOLVING FUND $7.25M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $4.32M
10.553 SCHOOL BREAKFAST PROGRAM $3.55M
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $721,580
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $363,176
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $313,682
16.922 EQUITABLE SHARING PROGRAM $307,087
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $272,189
10.558 CHILD AND ADULT CARE FOOD PROGRAM $271,407
84.425 COVID-19 EDUCATION STABILIZATION FUND $270,210
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $251,900
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $177,329
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $174,534
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $165,598
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $164,241
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $160,131
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $158,335
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $144,257
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $132,525
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $126,879
66.468 DRINKING WATER STATE REVOLVING FUND $123,267
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $115,480
84.027 SPECIAL EDUCATION GRANTS TO STATES $112,707
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $91,830
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $84,317
14.231 COVID-19 EMERGENCY SOLUTIONS GRANT PROGRAM $79,043
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $72,494
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $65,688
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $61,508
93.788 OPIOID STR $53,881
17.258 WIOA ADULT PROGRAM $53,203
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $41,229
16.609 PROJECT SAFE NEIGHBORHOODS $34,692
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $34,014
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $23,939
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $22,363
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $19,560
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $14,374
17.801 JOBS FOR VETERANS STATE GRANTS $14,249
16.203 PROMOTING EVIDENCE INTEGRATION IN SEX OFFENDER MANAGEMENT DISCRETIONARY GRANT PROGRAM $12,229
17.225 UNEMPLOYMENT INSURANCE $9,665
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $8,478
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,097
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $5,784
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $5,464
17.285 REGISTERED APPRENTICESHIP $4,340
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $3,517
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $2,128
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1,314
17.259 WIOA YOUTH ACTIVITIES $390