Finding 4958 (2022-007)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-12-18
Audit: 7220
Organization: City of Medford (MA)

AI Summary

  • Core Issue: The School failed to verify that vendors are not suspended or debarred before awarding contracts.
  • Impacted Requirements: Compliance with 2 CFR section 200.214 is not being met, risking federal funding eligibility.
  • Recommended Follow-up: Implement procedures to ensure all contractors are checked for suspension or debarment status.

Finding Text

U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.555 & 10.559 Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance is not verified for all covered transactions. Cause: Lack of appropriate oversight resulted in required debarment checks not being performed or the appropriate certifications signed by the vendors. Effect: Grant transactions are not supported adequately, and the School is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2021-003. Recommendation: The School should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School Comptroller will print out the support and include with each grant. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 4959 2022-007
    Significant Deficiency Repeat
  • 4960 2022-007
    Significant Deficiency Repeat
  • 4961 2022-007
    Significant Deficiency Repeat
  • 4962 2022-005
    -
  • 4963 2022-005
    -
  • 4964 2022-003
    -
  • 4965 2022-006
    - Repeat
  • 4966 2022-006
    - Repeat
  • 4967 2022-006
    - Repeat
  • 4968 2022-006
    - Repeat
  • 4969 2022-004
    Significant Deficiency
  • 4970 2022-004
    Significant Deficiency
  • 4971 2022-004
    Significant Deficiency
  • 4972 2022-004
    Significant Deficiency
  • 4973 2022-004
    Significant Deficiency
  • 4974 2022-004
    Significant Deficiency
  • 4975 2022-004
    Significant Deficiency
  • 4976 2022-004
    Significant Deficiency
  • 581400 2022-007
    Significant Deficiency Repeat
  • 581401 2022-007
    Significant Deficiency Repeat
  • 581402 2022-007
    Significant Deficiency Repeat
  • 581403 2022-007
    Significant Deficiency Repeat
  • 581404 2022-005
    -
  • 581405 2022-005
    -
  • 581406 2022-003
    -
  • 581407 2022-006
    - Repeat
  • 581408 2022-006
    - Repeat
  • 581409 2022-006
    - Repeat
  • 581410 2022-006
    - Repeat
  • 581411 2022-004
    Significant Deficiency
  • 581412 2022-004
    Significant Deficiency
  • 581413 2022-004
    Significant Deficiency
  • 581414 2022-004
    Significant Deficiency
  • 581415 2022-004
    Significant Deficiency
  • 581416 2022-004
    Significant Deficiency
  • 581417 2022-004
    Significant Deficiency
  • 581418 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.12M
14.218 Community Development Block Grants/entitlement Grants $2.33M
21.019 Coronavirus Relief Fund $675,893
10.553 School Breakfast Program $377,933
10.555 National School Lunch Program $141,524
84.027 Special Education_grants to States $139,822
32.009 Emergency Connectivity Fund Program $136,000
97.044 Assistance to Firefighters Grant $77,341
84.425 Education Stabilization Fund $56,160
93.959 Block Grants for Prevention and Treatment of Substance Abuse $31,417
84.173 Special Education_preschool Grants $30,908
10.558 Child and Adult Care Food Program $24,353
16.922 Equitable Sharing Program $23,099
16.607 Bulletproof Vest Partnership Program $14,360
84.367 Improving Teacher Quality State Grants $12,515
84.424 Student Support and Academic Enrichment Program $9,942
84.048 Career and Technical Education -- Basic Grants to States $7,060
10.649 Pandemic Ebt Administrative Costs $4,912
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2,188
84.196 Education for Homeless Children and Youth $2,000
84.010 Title I Grants to Local Educational Agencies $1,402
84.365 English Language Acquisition State Grants $767