FAC Explorer

Finding 530221 (2024-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-26
Audit: 348312
Organization: City of Framingham (MA)
Auditor: Cliftonlarsonallen LLP (cla)

AI Summary

  • Core Issue: A significant deficiency in internal control over compliance was identified due to the failure to file 1 of 4 required quarterly reports.
  • Impacted Requirements: Compliance with the grant program's requirement for timely filing of quarterly Project and Expenditure reports.
  • Recommended Follow-Up: Strengthen procedures to ensure all required reports are filed on time.

Finding Text

Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Massachusetts Department of Revenue Pass-Through Number(s): ARPACNTYSH100 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Compliance Requirements: Reporting Criteria or Specific Requirement: The grant program requires the filing of quarterly Project and Expenditure reports. Condition and Context: 1 of 4 quarterly reports was not filed. Questioned Costs: None Cause: Procedures to file all required reports need to be strengthened. Effect: Noncompliance with the federal program occurred. Repeat Finding: No Recommendation: We recommend procedures to file all required reports be strengthened. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

2024-006 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend procedures to file all required reports be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Framingham acknowledges the finding and is committed to strengthening procedures for filing all required reports under the Coronavirus State and Local Fiscal Recovery Funds program. The City will implement additional internal controls, including enhanced tracking mechanisms and periodic internal audits, to ensure the timely and accurate submission of reports. Staff responsible for grant reporting will also undergo additional training on federal reporting requirements to improve compliance and reduce the risk of future findings. Name(s) of the contact person(s) responsible for corrective action: Jennifer Pratt Planned completion date for corrective action plan: 3/31/2025

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 530213 2024-004
    Material Weakness
  • 530214 2024-004
    Material Weakness
  • 530215 2024-004
    Material Weakness
  • 530216 2024-004
    Material Weakness
  • 530217 2024-005
    Significant Deficiency
  • 530218 2024-005
    Significant Deficiency
  • 530219 2024-005
    Significant Deficiency
  • 530220 2024-005
    Significant Deficiency
  • 530222 2024-002
    Material Weakness Repeat
  • 530223 2024-003
    Material Weakness Repeat
  • 530224 2024-001
    Material Weakness Repeat
  • 530225 2024-001
    Material Weakness Repeat
  • 1106655 2024-004
    Material Weakness
  • 1106656 2024-004
    Material Weakness
  • 1106657 2024-004
    Material Weakness
  • 1106658 2024-004
    Material Weakness
  • 1106659 2024-005
    Significant Deficiency
  • 1106660 2024-005
    Significant Deficiency
  • 1106661 2024-005
    Significant Deficiency
  • 1106662 2024-005
    Significant Deficiency
  • 1106663 2024-006
    Significant Deficiency
  • 1106664 2024-002
    Material Weakness Repeat
  • 1106665 2024-003
    Material Weakness Repeat
  • 1106666 2024-001
    Material Weakness Repeat
  • 1106667 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $6.32M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.37M
84.010 Title I Grants to Local Educational Agencies $3.03M
84.027 Special Education Grants to States $2.91M
10.553 School Breakfast Program $1.12M
84.002 Adult Education - Basic Grants to States $982,377
84.371 Comprehensive Literacy Development $825,888
84.365 English Language Acquisition State Grants $821,551
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $423,482
14.218 Community Development Block Grants/entitlement Grants $402,555
84.287 Twenty-First Century Community Learning Centers $340,259
66.468 Drinking Water State Revolving Fund $222,416
10.555 National School Lunch Program $190,151
93.959 Block Grants for Prevention and Treatment of Substance Abuse $180,828
94.006 Americorps State and National 94.006 $180,097
16.738 Edward Byrne Memorial Justice Assistance Grant Program $145,011
21.016 Equitable Sharing $142,570
84.424 Student Support and Academic Enrichment Program $129,234
97.044 Assistance to Firefighters Grant $126,409
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $120,000
10.559 Summer Food Service Program for Children $118,629
97.042 Emergency Management Performance Grants $81,496
84.048 Career and Technical Education -- Basic Grants to States $74,764
84.173 Special Education Preschool Grants $63,381
84.196 Education for Homeless Children and Youth $62,333
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $61,360
20.600 State and Community Highway Safety $47,917
14.239 Home Investment Partnerships Program $35,535
93.268 Immunization Cooperative Agreements $32,887
16.607 Bulletproof Vest Partnership Program $8,535
45.310 Grants to States $382