CORRECTIVE ACTION PLAN
Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education
The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023.
Name and address of independent public accounting firm:
Powers & Sullivan, LLC
100 Quannapowitt Parkway, Suite 101
Wakefield, MA 01880
Audit period: July 1, 2022 through June 30, 2023
The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS
U.S. DEPARTMENT OF EDUCATION
COVID-19 Education Stabilization Funds
Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W
2023-003: Reporting to the State
Compliance Requirement: Reporting
Type of Finding: Compliance and Internal Control over Compliance – Other Matter
Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State.
Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined.
Questioned Costs: None Reported.
Context: The City did not provide adequate support to demonstrate compliance with grant reporting requirements.
Effect: The City cannot verify compliance with reporting requirements as established by the State.
Cause: Lack of appropriate controls over maintaining documentation that is required to demonstrate compliance with grant reporting requirements. The internal control process should include procedures to ensure that adequate supporting documentation is maintained and readily available.
Recommendation: Management should implement internal control procedures to ensure that all documentation is adequately maintained and filed in a manner that facilitates easy accessibility upon request.
Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to ensure that all “Recipient Data Collection Forms” are retained in an organized manner to support compliance with grant requirements. The City plans to implement these procedures in 2024.
If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400.