Finding 4960 (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.

Categories

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

Other Findings in this Audit

  • 4958 2022-007
    Significant Deficiency Repeat
  • 4959 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