FAC Explorer

Finding 386719 (2023-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299007
Organization: City of Peabody (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: The City failed to provide required Recipient Data Collection Forms, indicating a lack of compliance with grant reporting requirements.
  • Impacted Requirements: The City must adhere to reporting standards set by the Massachusetts Department of Elementary and Secondary Education to meet federal guidelines.
  • Recommended Follow-Up: Implement internal control procedures to ensure all required reports are completed, retained, and organized for audit inspection by 2024.

Finding Text

U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425D, 84.425U and 84.425W 2023-008: Reporting to the State Compliance Requirement: Reporting Type of Finding: Compliance and Material Weakness in Internal Control Over Compliance 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 complete and accurate “Recipient Data Collection Forms” to the State. Condition: The City was unable to provide copies of the Recipient Data Collection Forms submitted to the State. Context: The City did not maintain sufficient documentation to demonstrate compliance with grant reporting requirements. Effect: The City has not complied with the grant requirements. Cause: Management has not established guidelines and procedures to ensure and demonstrate that required reporting is completed, retained, and available for inspection during the audit. Questioned Costs: None reported. Recommendation: The City should implement internal control procedures to ensure compliance with all grant requirements including the completion and retention of all required reports. The documentation should be filed in an organized manner and readily available for inspection during the audit. Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2024.   D. Summary Schedule of Prior Audit Findings and Questioned Costs 2022-001: Controls for Monitoring Payroll Charged to the Grant Condition and Criteria: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City did not maintain sufficient supporting documentation to demonstrate compliance with federal and state time and effort reporting requirements. Recommendation: The City should implement procedures to ensure compliance with all grant requirements. Current Status: It was anticipated that the recommendation would be implemented in 2023, however this did not occur. This matter has been reported in finding 2023-002.

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386679 2023-002
    Material Weakness Repeat
  • 386680 2023-002
    Material Weakness Repeat
  • 386681 2023-002
    Material Weakness Repeat
  • 386682 2023-002
    Material Weakness Repeat
  • 386683 2023-002
    Material Weakness Repeat
  • 386684 2023-002
    Material Weakness Repeat
  • 386685 2023-003
    Material Weakness Repeat
  • 386686 2023-003
    Material Weakness Repeat
  • 386687 2023-003
    Material Weakness Repeat
  • 386688 2023-003
    Material Weakness Repeat
  • 386689 2023-004
    Material Weakness
  • 386690 2023-004
    Material Weakness
  • 386691 2023-004
    Material Weakness
  • 386692 2023-004
    Material Weakness
  • 386693 2023-005
    Material Weakness
  • 386694 2023-005
    Material Weakness
  • 386695 2023-005
    Material Weakness
  • 386696 2023-005
    Material Weakness
  • 386697 2023-006
    Material Weakness Repeat
  • 386698 2023-006
    Material Weakness Repeat
  • 386699 2023-006
    Material Weakness Repeat
  • 386700 2023-006
    Material Weakness Repeat
  • 386701 2023-006
    Material Weakness Repeat
  • 386702 2023-006
    Material Weakness Repeat
  • 386703 2023-006
    Material Weakness Repeat
  • 386704 2023-006
    Material Weakness Repeat
  • 386705 2023-007
    Material Weakness
  • 386706 2023-007
    Material Weakness
  • 386707 2023-007
    Material Weakness
  • 386708 2023-007
    Material Weakness
  • 386709 2023-007
    Material Weakness
  • 386710 2023-007
    Material Weakness
  • 386711 2023-007
    Material Weakness
  • 386712 2023-007
    Material Weakness
  • 386713 2023-008
    Material Weakness
  • 386714 2023-008
    Material Weakness
  • 386715 2023-008
    Material Weakness
  • 386716 2023-008
    Material Weakness
  • 386717 2023-008
    Material Weakness
  • 386718 2023-008
    Material Weakness
  • 386720 2023-008
    Material Weakness
  • 963121 2023-002
    Material Weakness Repeat
  • 963122 2023-002
    Material Weakness Repeat
  • 963123 2023-002
    Material Weakness Repeat
  • 963124 2023-002
    Material Weakness Repeat
  • 963125 2023-002
    Material Weakness Repeat
  • 963126 2023-002
    Material Weakness Repeat
  • 963127 2023-003
    Material Weakness Repeat
  • 963128 2023-003
    Material Weakness Repeat
  • 963129 2023-003
    Material Weakness Repeat
  • 963130 2023-003
    Material Weakness Repeat
  • 963131 2023-004
    Material Weakness
  • 963132 2023-004
    Material Weakness
  • 963133 2023-004
    Material Weakness
  • 963134 2023-004
    Material Weakness
  • 963135 2023-005
    Material Weakness
  • 963136 2023-005
    Material Weakness
  • 963137 2023-005
    Material Weakness
  • 963138 2023-005
    Material Weakness
  • 963139 2023-006
    Material Weakness Repeat
  • 963140 2023-006
    Material Weakness Repeat
  • 963141 2023-006
    Material Weakness Repeat
  • 963142 2023-006
    Material Weakness Repeat
  • 963143 2023-006
    Material Weakness Repeat
  • 963144 2023-006
    Material Weakness Repeat
  • 963145 2023-006
    Material Weakness Repeat
  • 963146 2023-006
    Material Weakness Repeat
  • 963147 2023-007
    Material Weakness
  • 963148 2023-007
    Material Weakness
  • 963149 2023-007
    Material Weakness
  • 963150 2023-007
    Material Weakness
  • 963151 2023-007
    Material Weakness
  • 963152 2023-007
    Material Weakness
  • 963153 2023-007
    Material Weakness
  • 963154 2023-007
    Material Weakness
  • 963155 2023-008
    Material Weakness
  • 963156 2023-008
    Material Weakness
  • 963157 2023-008
    Material Weakness
  • 963158 2023-008
    Material Weakness
  • 963159 2023-008
    Material Weakness
  • 963160 2023-008
    Material Weakness
  • 963161 2023-008
    Material Weakness
  • 963162 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $5.34M
14.239 Home Investment Partnerships Program $2.33M
10.555 National School Lunch Program $1.62M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $510,404
10.553 School Breakfast Program $304,229
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $249,639
10.555 Covid-19 National School Lunch Program $168,352
93.959 Block Grants for Prevention and Treatment of Substance Abuse $134,765
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $125,000
14.218 Covid-19 Community Development Block Grants/entitlement Grants $123,185
84.027 Covid-19 Special Education_grants to States $110,945
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $89,477
84.173 Special Education_preschool Grants $65,425
97.044 Assistance to Firefighters Grant $49,750
20.600 State and Community Highway Safety $47,173
84.425 Covid-19 Education Stabilization Fund $40,190
97.042 Emergency Management Performance Grants $27,941
84.371 Striving Readers - Comprehensive Literacy Development Grants $27,500
84.173 Covid-19 Special Education_preschool Grants $26,236
84.010 Title I Grants to Local Educational Agencies $21,500
84.048 Career and Technical Education -- Basic Grants to States $19,610
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $16,018
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,060
84.196 Education for Homeless Children and Youth $10,000
14.218 Community Development Block Grants/entitlement Grants $5,722
16.922 Equitable Sharing Program $5,100
45.310 Grants to States - State Library Program $4,200
84.424 Student Support and Academic Enrichment Program $3,800
84.027 Special Education_grants to States $2,500
10.559 Summer Food Service Program for Children $2,468
16.607 Bulletproof Vest Partnership Program $2,437
84.367 Supporting Effective Instruction State Grants $1,879
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,873
84.365 English Language Acquisition State Grants $1,350