Finding 389738 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300631
Organization: City of Waltham, Massachusetts (MA)

AI Summary

  • Core Issue: Internal controls for compliance with suspension and debarment checks were inadequate, allowing checks to occur after contracts were signed.
  • Impacted Requirements: Compliance with 2 CFR Part 200 is necessary to ensure proper procurement practices and avoid potential risks.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure suspension and debarment checks are completed before entering contracts with vendors.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 240-542976-2002-0308, 240-689599-2023-0308, 252-546624-2022-0308, 262-542977-2022-0308, 262-689600-2023-0308, 264-547238-2022-0308 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Waltham, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: Internal controls were not in place to ensure suspension and debarment checks were being performed prior to entering into a contract. Questioned costs: None. Context: For 1 instance of the 2 contracts tested, a suspension and debarment check was performed after the contract date. Cause: Procedures were not in place to ensure all vendors are checked to ensure they are not suspended or debarred prior to entering into a contract with a vendor. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the review of controls to ensure an adequate review process is in place to ensure that suspension and debarment checks are performed prior to contracting with vendor. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 389726 2023-001
    Significant Deficiency
  • 389727 2023-001
    Significant Deficiency
  • 389728 2023-002
    Significant Deficiency
  • 389729 2023-002
    Significant Deficiency
  • 389730 2023-002
    Significant Deficiency
  • 389731 2023-002
    Significant Deficiency
  • 389732 2023-002
    Significant Deficiency
  • 389733 2023-002
    Significant Deficiency
  • 389734 2023-003
    Significant Deficiency
  • 389735 2023-003
    Significant Deficiency
  • 389736 2023-003
    Significant Deficiency
  • 389737 2023-003
    Significant Deficiency
  • 389739 2023-003
    Significant Deficiency
  • 389740 2023-004
    Significant Deficiency
  • 966168 2023-001
    Significant Deficiency
  • 966169 2023-001
    Significant Deficiency
  • 966170 2023-002
    Significant Deficiency
  • 966171 2023-002
    Significant Deficiency
  • 966172 2023-002
    Significant Deficiency
  • 966173 2023-002
    Significant Deficiency
  • 966174 2023-002
    Significant Deficiency
  • 966175 2023-002
    Significant Deficiency
  • 966176 2023-003
    Significant Deficiency
  • 966177 2023-003
    Significant Deficiency
  • 966178 2023-003
    Significant Deficiency
  • 966179 2023-003
    Significant Deficiency
  • 966180 2023-003
    Significant Deficiency
  • 966181 2023-003
    Significant Deficiency
  • 966182 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.63M
84.425 Education Stabilization Fund $3.13M
16.922 Equitable Sharing Program $754,549
93.778 Medical Assistance Program $657,251
10.553 School Breakfast Program $621,369
84.010 Title I Grants to Local Educational Agencies $418,295
10.555 National School Lunch Program $344,298
97.044 Assistance to Firefighters Grant $295,806
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $189,168
14.218 Community Development Block Grants/entitlement Grants $180,813
84.371 Striving Readers $173,287
84.027 Special Education_grants to States $154,814
10.582 Fresh Fruit and Vegetable Program $109,315
14.248 Community Development Block Grants_section 108 Loan Guarantees $35,767
20.600 State and Community Highway Safety $31,090
97.042 Emergency Management Performance Grants $25,600
14.239 Home Investment Partnerships Program $19,230
84.048 Career and Technical Education -- Basic Grants to States $15,000
20.616 National Priority Safety Programs $12,095
84.365 English Language Acquisition State Grants $11,303
84.173 Special Education_preschool Grants $11,297
84.367 Improving Teacher Quality State Grants $9,628
84.424 Student Support and Academic Enrichment Program $5,070