Town of Foxborough, Massachusetts

Federal Agency: U.S. Department of Homeland Security Federal Program Name: Assistance to Firefighters Grant Assistance Listing Number: 97.044 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 15, 2024 to July 14, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance (2 CFR §200.313) requires nonfederal entities to maintain property records for equipment acquired with federal funds, including a description of the property, a serial number or other identification number, the source of funding, acquisition date, cost, location, use, condition, and disposition data, and to perform a physical inventory of the equipment at least once every two years. Condition: The Town did not maintain complete and accurate property records for equipment purchased with Assistance to Firefighters Grant (AFG) funds. Specifically, required information such as equipment description, serial number, acquisition date, acquisition cost, location, and disposition information was not consistently documented and retained for all federally funded equipment. Questioned costs: None. Context: The Town did not maintain complete and accurate property records for equipment purchased with Assistance to Firefighters Grant (AFG) funds. Cause: The Town did not have formalized procedures or controls in place to ensure that all federally funded equipment was recorded and tracked in accordance with federal property management requirements. Effect: The lack of complete property records increases the risk that federally funded equipment may not be adequately safeguarded, properly tracked, or accounted for in accordance with federal requirements. However, no instances of missing equipment or questioned costs were identified during the audit. Recommendation: We recommend that the Town establish and implement formal procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including periodic physical inventories, to ensure ongoing compliance with federal requirements. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Homeland Security Federal Program Name: Assistance to Firefighters Grant Assistance Listing Number: 97.044 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 15, 2024 to July 14, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance 2 CFR §200.305(b), non Federal entities receiving reimbursement based federal awards must maintain adequate documentation to support requests for reimbursement, demonstrating that costs were incurred and paid prior to requesting federal funds. Additionally, 2 CFR §200.303 requires the establishment and maintenance of effective internal control over federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the award. Condition: During our testing of cash management, we noted that the Town did not maintain the request submitted to the grantor to support to evidence of review and approval. Questioned costs: None. Context: The Town did not maintain complete and accurate property records for request for reimbursement for the Assistance to Firefighters Grant (AFG). Cause: The Town has not implemented formal procedures requiring the retention for grant reimbursement requests. Effect: Without adequate documentation of the reimbursement requests, the Town is unable to demonstrate compliance with federal cash management requirements. This condition increases the risk that unsupported or ineligible costs could be reimbursed and limits the Town’s ability to substantiate expenditures during monitoring or audit review. audit. Recommendation: We recommend that the Town establish and implement written procedures requiring the preparation, review, and retention of all federal grant reimbursement requests. Views of responsible officials: There is no disagreement with the audit finding.

Finding 2024-001 – Education Stabilization Fund – AL No. 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on this program for the period covered by the program. The certifications should be prepared at least semi-annually, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Condition: During our test of controls over compliance with time and effort certifications the Town was not able to provide evidence that the required certifications of time and effort for those employees whose time was spent either completely or partially spent on this program was performed as required by Uniform Guidance. Questioned Costs: Unknown Context: During our test of payroll transactions of the major program (Education Stabilization Fund) it was noted that 2 of the employees charged to this major program had time and effort certifications that were only completed annually as opposed to being prepared at least semi-annually. Effect: The Town was not in compliance with the time and effort certification requirements. Cause: In Fiscal Year 2024, the employee in charge of grant management was under the assumption that annual time and effort certifications were sufficient. Individuals involved with the grants were informed in Fiscal Year 2025 that semi-annual time and effort certifications were required. Identification as a Repeat Finding: N/A Recommendation: We recommend the Town of Foxborough follow procedures to ensure that semi-annual certifications and/or monthly certifications are prepared and signed by either the employees and/or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirements. Management Response: For Fiscal Year 2025, individuals involved with grant management were informed of the requirement for semi-annual time and effort certifications. Employee handling grant management is responsible for making sure all time and effort certifications are completed.

Finding 2019-001 ? Special Education Cluster ? CFDA No.?s 84.027 & 84.173 Department of Education Massachusetts Department of Elementary and Secondary Education Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on these programs for the period covered by the programs. The certifications should be prepared at least semi-annually, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee and be completed after the work has been performed. Condition: During our test of controls over compliance with time and effort certifications the school department was not able to provide evidence that required semi-annual certifications of time and effort for those employees whose time was wholly spent on these programs were completed after the work had been performed. Questioned Costs: None Context: During our test of payroll transactions of the Special Education grant and Special Education Preschool grant it was noted that the time and effort certifications were completed prior to the work being performed instead of after and thus they were not completed in a timely manner as set forth by the Massachusetts Department of Elementary and Secondary Education. Effect: The Foxborough School Department was not in compliance with the time and effort certification requirements. Cause: This was a mistake caused by Special Education staff trying to be efficient and pulling together the certification documents in late October instead of waiting until December 31st. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foxborough School Department follow procedures to ensure that semi-annual certifications are prepared and signed by either the employees or supervisory official having first-hand knowledge of the work performed by the employees and be completed after the work has been performed. Management Response: Management has reviewed the issue with the Special Education department and instructed them to wait until after December 31st to get the certification documents signed by the Special Education Director and the responsible staff member.

Finding 2019-002 ? Special Education Cluster ? CFDA No.?s 84.027 & 84.173 Department of Education Massachusetts Department of Elementary and Secondary Education Criteria: Allowable costs should be costs that are necessary and reasonable for the performance of the Federal award and allocable under the principles of 2 CFR part 200, subpart E. Condition: Payroll expenditure was incorrectly charged to the Special Education PL94-142 grant. Questioned Costs: This finding did result in a questioned cost of $2,074.40. Context: During our test of the payroll transactions 1 of the 40 payroll transactions tested was incorrectly charged to the grant. Effect: The Foxborough School Department was not in compliance with the allowable costs requirement set forth by Uniform Guidance. Cause: During the absences of a staff member paid under the grant another staff member filled in for the original staff member. Payroll mistakenly charged the substitutes full salary to the grant for two bi-weekly payrolls. When the error was found unfortunately only one of the bi-weekly payrolls was reversed. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foxborough School Department follow procedures to ensure that expenditures charged to the grant has sufficient supporting documentation and is allowable as set forth by Uniform Guidance Management?s Response: Management will review all charges to the grants and confirm that only appropriate expenditures are charged to each grant. Payroll and other expenses will be confirmed to supporting documentation.

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