FAC Explorer

Finding 389740 (2023-004)

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

AI Summary

  • Core Issue: Internal controls are lacking, leading to non-compliance with federal inventory requirements.
  • Impacted Requirements: 2 CFR section 200.313(d)(2) mandates a physical inventory of assets every two years.
  • Recommended Follow-Up: Update procedures to ensure a physical inventory count is conducted for all federally funded assets every two years.

Finding Text

Federal Agency: U.S. Department of Justice Federal Program Name: DEA Asset Forfeitures Assistance Listing Number: 16.922 Federal Award Identification Number and Year: Unknown Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR section 200.313(d)(2) requires that a physical inventory of the property to be taken and the results reconciled with the property records at least once every two years. Condition: Internal controls were not in place to ensure that all compliance requirements per the grant were being met. Questioned costs: None. Context: CLA notes that a physical inventory count was not performed within the last 2 years on 8 of the 8 assets selected for testing. Cause: Procedures were not in place to ensure that a physical inventory count is being performed every 2 years for assets purchased with federal funds. Effect: Failing to complete a physical inventory count of assets purchased with federal funds. Repeat Finding: No. Recommendation: Procedures should be updated to ensure all assets purchased with federal funds go through a physical inventory count every 2 years. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

DEA Asset Forfeitures – Assistance Listing No. 16.922 Recommendation: Procedures should be updated to ensure all assets purchased with federal funds go through a physical inventory count every 2 years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Waltham Police Department Policy Chapter 17 – Fiscal Management – has been updated/amended adding a stand-alone paragraph mandating a physical annual audit of any assets purchased with federal funding. Name(s) of the contact person(s) responsible for corrective action: Deputy Police Chief Steven R. Champeon Planned completion date for corrective action plan: On or about April 5, 2024, the policy should be finalized and distributed department wide.

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency

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
  • 389738 2023-003
    Significant Deficiency
  • 389739 2023-003
    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