Finding 398531 (2023-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-05-28
Audit: 307261
Organization: City of Haverhill (MA)

AI Summary

  • Core Issue: Lack of written guidelines for time and effort reporting leads to non-compliance with federal and state requirements.
  • Impacted Requirements: Compliance with allowable costs and cost principles for federal awards is at risk due to inadequate documentation procedures.
  • Recommended Follow-Up: Establish and implement clear guidelines and standardized forms for time and effort reporting to ensure compliance.

Finding Text

U.S. DEPARTMENT OF EDUCATION Title I Grants to Local Educational Agencies Federal Assistance Listing Number 84.010 Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173. COVID-19 Education Stabilization FederaL Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C 2023-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines.

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 398515 2023-001
    Significant Deficiency Repeat
  • 398516 2023-001
    Significant Deficiency Repeat
  • 398517 2023-001
    Significant Deficiency Repeat
  • 398518 2023-001
    Significant Deficiency Repeat
  • 398519 2023-001
    Significant Deficiency Repeat
  • 398520 2023-001
    Significant Deficiency Repeat
  • 398521 2023-001
    Significant Deficiency Repeat
  • 398522 2023-001
    Significant Deficiency Repeat
  • 398523 2023-001
    Significant Deficiency Repeat
  • 398524 2023-001
    Significant Deficiency Repeat
  • 398525 2023-001
    Significant Deficiency Repeat
  • 398526 2023-001
    Significant Deficiency Repeat
  • 398527 2023-001
    Significant Deficiency Repeat
  • 398528 2023-001
    Significant Deficiency Repeat
  • 398529 2023-001
    Significant Deficiency
  • 398530 2023-001
    Significant Deficiency
  • 398532 2023-001
    Significant Deficiency
  • 398533 2023-001
    Significant Deficiency
  • 398534 2023-001
    Significant Deficiency
  • 398535 2023-001
    Significant Deficiency
  • 398536 2023-001
    Significant Deficiency
  • 398537 2023-001
    Significant Deficiency
  • 398538 2023-001
    Significant Deficiency
  • 398539 2023-001
    Significant Deficiency
  • 398540 2023-001
    Significant Deficiency
  • 398541 2023-001
    Significant Deficiency
  • 398542 2023-001
    Significant Deficiency
  • 398543 2023-002
    -
  • 398544 2023-002
    -
  • 398545 2023-002
    -
  • 398546 2023-003
    -
  • 398547 2023-003
    -
  • 398548 2023-003
    -
  • 398549 2023-003
    -
  • 398550 2023-003
    -
  • 398551 2023-003
    -
  • 398552 2023-003
    -
  • 398553 2023-003
    -
  • 974957 2023-001
    Significant Deficiency Repeat
  • 974958 2023-001
    Significant Deficiency Repeat
  • 974959 2023-001
    Significant Deficiency Repeat
  • 974960 2023-001
    Significant Deficiency Repeat
  • 974961 2023-001
    Significant Deficiency Repeat
  • 974962 2023-001
    Significant Deficiency Repeat
  • 974963 2023-001
    Significant Deficiency Repeat
  • 974964 2023-001
    Significant Deficiency Repeat
  • 974965 2023-001
    Significant Deficiency Repeat
  • 974966 2023-001
    Significant Deficiency Repeat
  • 974967 2023-001
    Significant Deficiency Repeat
  • 974968 2023-001
    Significant Deficiency Repeat
  • 974969 2023-001
    Significant Deficiency Repeat
  • 974970 2023-001
    Significant Deficiency Repeat
  • 974971 2023-001
    Significant Deficiency
  • 974972 2023-001
    Significant Deficiency
  • 974973 2023-001
    Significant Deficiency
  • 974974 2023-001
    Significant Deficiency
  • 974975 2023-001
    Significant Deficiency
  • 974976 2023-001
    Significant Deficiency
  • 974977 2023-001
    Significant Deficiency
  • 974978 2023-001
    Significant Deficiency
  • 974979 2023-001
    Significant Deficiency
  • 974980 2023-001
    Significant Deficiency
  • 974981 2023-001
    Significant Deficiency
  • 974982 2023-001
    Significant Deficiency
  • 974983 2023-001
    Significant Deficiency
  • 974984 2023-001
    Significant Deficiency
  • 974985 2023-002
    -
  • 974986 2023-002
    -
  • 974987 2023-002
    -
  • 974988 2023-003
    -
  • 974989 2023-003
    -
  • 974990 2023-003
    -
  • 974991 2023-003
    -
  • 974992 2023-003
    -
  • 974993 2023-003
    -
  • 974994 2023-003
    -
  • 974995 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4.37M
10.555 National School Lunch Program $3.59M
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.46M
14.218 Community Development Block Grants/entitlement Grants $1.33M
10.553 School Breakfast Program $1.10M
84.287 Twenty-First Century Community Learning Centers $402,957
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $340,689
84.027 Covid-19 Special Education_grants to States $276,677
10.555 Covid-19 National School Lunch Program $209,617
10.559 Summer Food Service Program for Children $167,134
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $130,471
84.365 English Language Acquisition State Grants $128,758
14.218 Covid-19 Community Development Block Grants/entitlement Grants $95,346
16.738 Edward Byrne Memorial Justice Assistance Grant Program $82,372
84.425 Covid-19 Education Stabilization Fund $81,320
84.424 Title Iv, Part A: Student Support and Academic Enrichment Program $68,144
84.048 Career and Technical Education -- Basic Grants to States $60,782
84.173 Special Education_preschool Grants $54,632
84.173 Covid-19 Special Education_preschool Grants $46,579
10.558 Child and Adult Care Food Program $46,527
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $45,530
84.027 Special Education_grants to States $36,972
14.239 Home Investment Partnerships Program $33,843
97.042 Emergency Management Performance Grants $32,958
93.268 Immunization Cooperative Agreements $26,691
16.710 Public Safety Partnership and Community Policing Grants $19,586
20.600 State and Community Highway Safety $15,353
84.367 Supporting Effective Instruction State Grants $12,100
16.203 Promoting Evidence Integration in Sex Offender Management Discretionary Grant Program $9,983
84.196 Education for Homeless Children and Youth $8,187
84.010 Title I Grants to Local Educational Agencies $804
16.922 Equitable Sharing Program $313