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, 2023 – June 30, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Compliance Requirements: Eligibility
Criteria or Specific Requirement: The federal Office of Management and Budget's Compliance
Supplement states that audit objectives for eligibility include determining whether required eligibility
determinations were made (including obtaining any required documentation/verification), that individual
program participants or groups of participants (including area of service delivery) were determined to be
eligible, and that only eligible individuals or groups of individuals participated in the program.
Condition and Context: For a significant majority of program participants selected for testing, the City
could not provide adequate records related to eligibility determinations.
Questioned Costs: None (questioned costs are reported in finding 2024-002)
Cause: Procedures to maintain records related to eligibility determinations need to be implemented
and/or strengthened.
Effect: Noncompliance with the federal program occurred and we could not determine the eligibility of
the majority of program participants selected for testing.
Repeat Finding: Yes (Finding 2023-003)
Recommendation: We recommend procedures to maintain records related to eligibility determinations
be implemented/strengthened.
Views of Responsible Officials: Management agrees with the finding.