FAC Explorer

Finding 528611 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-18
Audit: 346595
Organization: City of Worcester, Massachusetts (MA)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: Two out of five required subaward reports were not filed with the FSRS, leading to noncompliance with federal reporting requirements.
  • Impacted Requirements: Compliance with the Federal Funding Accountability and Transparency Act mandates reporting of subawards of $30,000 or more.
  • Recommended Follow-Up: Strengthen procedures to ensure all required subaward reports are consistently filed with FSRS.

Finding Text

UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency in Internal Control over Compliance and Other Matter 2024-001 Community Development Block Grant; ALN # 14.218 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: For two (2) of five subawards in our audit sample, the required reports were not filed with FSRS. Questioned Costs: None. Cause: Procedures need to be strengthened to ensure all required subaward reports are filed with FSRS. Effect: Noncompliance with federal reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development 2024-001 Community Development Block Grant - Assistance Listing Number 14.218 Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FSRS reporting requirements and ensure all subawards are appropriately reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Assistant Budget Director – Grants Planned completion date for corrective action plan: April 30, 2025

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1105053 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $38.91M
21.027 Coronavirus State and Local Fiscal Recovery Funds $23.79M
84.010 Title I Grants to Local Educational Agencies $13.12M
84.027 Special Education Grants to States $9.26M
93.600 Head Start $7.92M
14.218 Community Development Block Grants/entitlement Grants $5.31M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $4.53M
14.239 Home Investment Partnerships Program $1.67M
10.555 National School Lunch Program $1.62M
84.365 English Language Acquisition State Grants $1.61M
84.424 Student Support and Academic Enrichment Program $1.17M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.16M
17.259 Wioa Youth Activities $1.16M
17.258 Wioa Adult Program $1.10M
17.278 Wioa Dislocated Worker Formula Grants $1.06M
14.241 Housing Opportunities for Persons with Aids $977,410
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $930,910
84.002 Adult Education - Basic Grants to States $869,825
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $788,821
14.905 Lead Hazard Reduction Demonstration Grant Program $757,259
14.231 Emergency Solutions Grant Program $647,814
84.048 Career and Technical Education -- Basic Grants to States $616,206
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $287,268
93.788 Opioid Str $280,847
84.173 Special Education Preschool Grants $272,773
16.588 Violence Against Women Formula Grants $189,306
93.959 Block Grants for Prevention and Treatment of Substance Abuse $156,617
16.738 Edward Byrne Memorial Justice Assistance Grant Program $143,656
84.196 Education for Homeless Children and Youth $138,143
17.268 H-1b Job Training Grants $134,484
20.301 Railroad Safety $118,552
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $99,493
17.245 Trade Adjustment Assistance $99,428
14.881 Moving to Work Demonstration Program $98,798
97.042 Emergency Management Performance Grants $69,157
66.815 Brownfields Job Training Cooperative Agreements $58,691
45.024 Promotion of the Arts Grants to Organizations and Individuals $49,446
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $31,973
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,990
17.287 Job Corps Experimental Projects and Technical Assistance $3,960
10.579 Child Nutrition Discretionary Grants Limited Availability $2,500
84.287 Twenty-First Century Community Learning Centers $540
93.268 Immunization Cooperative Agreements $243
12.630 Basic, Applied, and Advanced Research in Science and Engineering $0
16.034 Coronavirus Emergency Supplemental Funding Program $0
17.207 Employment Service/wagner-Peyser Funded Activities $0
17.225 Unemployment Insurance $0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $0
17.801 Jobs for Veterans State Grants $0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $0
93.136 Injury Prevention and Control Research and State and Community Based Programs $0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $0
97.044 Assistance to Firefighters Grant $0