FAC Explorer

Finding 2315 (2022-001)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-11-21
Audit: 3965
Organization: City of Chelsea (MA)
Auditor: Roselli Clark & Associates

AI Summary

  • Core Issue: The City charged the same invoice to two different federal grants, violating OMB guidelines.
  • Impacted Requirements: Recipients cannot use funds for expenses reimbursed by other sources, as outlined in the OMB Compliance Supplement.
  • Recommended Follow-Up: The City should enhance procedures for timely review of grant activities to prevent duplicate charges.

Finding Text

2022-001 U.S. Department of the Treasury Passed-through the Commonwealth of Massachusetts Executive Office for Administration and Finance COVID-19 – Coronavirus Relief Fund – 21.019 U.S. Department of the Homeland Security Passed-through the Massachusetts Emergency Management Agency Disaster Grants: Public Assistance (Presidentially Declared) – 97.036 Criteria: Per Part 4 of the OMB Compliance Supplement (21.019-4), recipients may not use payments from the Fund to cover expenditures for which they will receive reimbursement from other sources. Condition: The City charged the same invoice to two separate federal awards. Cause: Numerous invoices were added and removed from each grant as the eligibility criteria for grant charges evolved over time which led to the duplication. Effect: The City was reimbursed twice for the same invoice from separate federal awards. Questioned Costs: $15,579.58 Repeat Finding from Prior Year: Yes, finding 2021-002. Recommendation: The City should implement procedures to review grant general ledger activity more timely to ensure that duplicate costs are not included. Views of Responsible Official: Management agrees with the finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management Eligibility

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $1.82M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.49M
11.300 Investments for Public Works and Economic Development Facilities $1.30M
10.553 School Breakfast Program $992,044
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $919,477
16.817 Byrne Criminal Justice Innovation Program $578,485
10.555 National School Lunch Program $366,561
84.027 Special Education_grants to States $328,084
10.559 Summer Food Service Program for Children $309,243
10.582 Fresh Fruit and Vegetable Program $109,320
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $99,796
93.959 Block Grants for Prevention and Treatment of Substance Abuse $92,023
84.010 Title I Grants to Local Educational Agencies $85,976
84.365 English Language Acquisition State Grants $73,677
16.922 Equitable Sharing Program $69,196
84.367 Improving Teacher Quality State Grants $58,752
16.034 Coronavirus Emergency Supplemental Funding Program $45,055
16.738 Edward Byrne Memorial Justice Assistance Grant Program $40,022
84.425 Education Stabilization Fund $28,994
16.607 Bulletproof Vest Partnership Program $23,820
97.056 Port Security Grant Program $19,520
84.002 Adult Education - Basic Grants to States $19,459
84.173 Special Education_preschool Grants $18,882
84.424 Student Support and Academic Enrichment Program $18,386
10.558 Child and Adult Care Food Program $17,138
97.042 Emergency Management Performance Grants $15,476
84.287 Twenty-First Century Community Learning Centers $14,726
10.649 Pandemic Ebt Administrative Costs $8,589
20.600 State and Community Highway Safety $8,108
97.067 Homeland Security Grant Program $7,794
45.310 Grants to States $2,407
84.371 Striving Readers $136