FAC Explorer

Finding 503827 (2023-002)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-10-28
Audit: 326124
Organization: City of Framingham (MA)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: The City failed to provide accurate records for payroll charges related to the federal grant.
  • Impacted Requirements: This affects compliance with federal regulations on allowable costs and activities.
  • Recommended Follow-Up: Implement or strengthen procedures to ensure payroll records accurately reflect work performed.

Finding Text

Federal agency: U.S. Department of Education Federal program title: Adult Education - Basic Grants to States Assistance Listing Number: 84.002 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): Code 340 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Compliance Requirements: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition and Context: For all payroll charges selected for testing, the City could not provide records that accurately reflected the work performed. Questioned Costs: $1,047,536 Cause: Procedures to maintain records that accurately reflect the work performed for payroll charges to the grant need to be implemented and/or strengthened. Effect: Noncompliance with the federal program occurred and we could not determine the allowability of payroll charges to the grant. Repeat Finding: No Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Views of Responsible Officials: Management agrees with the finding

Corrective Action Plan

Recommendation: We recommend procedures to maintain records that accurately reflect the work performed for payroll charges to the grant be implemented/strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Adult Education department will be collecting the Time and Effort certifications for staff on Federal grants. Name(s) of the contact person(s) responsible for corrective action: Dr. Kevin O’Connor, Claudia Castro Alves and Kate Fiore Planned completion date for corrective action plan: Effective as of 10/10/2024 so will have Time and Effort certifications for all FY25 staff on Federal grant #2340

Categories

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 503825 2023-001
    Material Weakness Repeat
  • 503826 2023-001
    Material Weakness Repeat
  • 503828 2023-003
    Material Weakness
  • 1080267 2023-001
    Material Weakness Repeat
  • 1080268 2023-001
    Material Weakness Repeat
  • 1080269 2023-002
    Material Weakness
  • 1080270 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.47M
84.027 Special Education Grants to States $3.41M
84.010 Title I Grants to Local Educational Agencies $2.17M
84.002 Adult Education - Basic Grants to States $1.09M
10.553 School Breakfast Program $1.03M
84.365 English Language Acquisition State Grants $666,060
84.287 Twenty-First Century Community Learning Centers $657,999
14.218 Community Development Block Grants/entitlement Grants $524,479
21.016 Equitable Sharing $506,076
93.959 Block Grants for Prevention and Treatment of Substance Abuse $366,804
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $253,689
94.006 Americorps State and National 94.006 $230,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $220,000
10.555 National School Lunch Program $190,151
84.424 Student Support and Academic Enrichment Program $186,693
16.738 Edward Byrne Memorial Justice Assistance Grant Program $142,600
32.009 Emergency Connectivity Fund Program $120,000
84.173 Special Education Preschool Grants $111,173
10.559 Summer Food Service Program for Children $108,316
84.048 Career and Technical Education -- Basic Grants to States $87,018
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,485
97.044 Assistance to Firefighters Grant $44,593
84.196 Education for Homeless Children and Youth $42,667
97.042 Emergency Management Performance Grants $23,949
21.019 Coronavirus Relief Fund $23,080
14.239 Home Investment Partnerships Program $21,743
93.788 Opioid Str $20,344
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $17,738
93.268 Immunization Cooperative Agreements $6,346
93.052 National Family Caregiver Support, Title Iii, Part E $3,230
93.103 Food and Drug Administration Research $3,142
16.607 Bulletproof Vest Partnership Program $2,782
45.310 Grants to States $2,761
93.889 National Bioterrorism Hospital Preparedness Program $1,410
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $763
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $14