EIN: 046001179
UEI: EJ8QX1H9W293
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 11, 2026 (20 days from today).
What is a management decision? →Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84,027, 84.173 Federal Award Identification Number: H027A240076 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number: 240-000558-2025-0131 Award Period: November 15, 2024 through June 30, 2026 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition and Context: Four (4) of four expenditures in our statistically valid sample were charged to the grant but incurred outside of the period of performance. Questioned costs: Known & Likely: $27,874 Cause: Procedures were not in place to ensure that expenditures charged to the grant program were incurred within the period of performance in the grant award. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Views of responsible officials: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. In this instance, the grant was submitted in a timely manner, and DESE provided comments that were addressed by the Hingham Public Schools grant writer. However, formal final approval had not yet been issued by DESE in the grant portal at the time the expenditures were posted to the grant.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84,027, 84.173 Federal Award Identification Number: H027A240076 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number: 240-000558-2025-0131 Award Period: November 15, 2024 through June 30, 2026 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition and Context: Four (4) of four expenditures in our statistically valid sample were charged to the grant but incurred outside of the period of performance. Questioned costs: Known & Likely: $27,874 Cause: Procedures were not in place to ensure that expenditures charged to the grant program were incurred within the period of performance in the grant award. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Views of responsible officials: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. In this instance, the grant was submitted in a timely manner, and DESE provided comments that were addressed by the Hingham Public Schools grant writer. However, formal final approval had not yet been issued by DESE in the grant portal at the time the expenditures were posted to the grant.
U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. Name(s) of the contact person(s) responsible for corrective action: Aisha Oppong, Executive Director of Business and Support Services Planned completion date for corrective action plan: January 12, 2026.
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
We noted that for a sample of payroll disbursements the total amount charged to the grant was not supported by accurate documentation. Questioned costs: Questioned costs total $3,898. Context: Sixty payroll transactions were selected for testing in our statistically valid sample and the following exceptions were noted: • For 2 of 60 disbursements, the Town requested reimbursement for employee hours which were not supported in the documented time records. • For 1 of 60 disbursements, the Town requested reimbursement for employee hours for which approval documentation was not available in the documented time records. Cause: Policies and procedures were not implemented to ensure that costs charged to the program were based on adequate supporting documentation. Effect: Unallowable costs were charged to the program. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Homeland Security Federal Program Name: COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Federal Award Identification Number and Year: FEMA-4496-DR (1/20/2020) Pass-Through Agency: Massachusetts Emergency Management Agency Pass-Through Number(s): CT CDA CTFEMA4496HINGH Award Period: January 20, 2020 through May 11, 2023 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Material weakness in internal control over compliance; Material noncompliance Criteria or specific requirement: The United States Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records should support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on a federal award and a non-federal award. Condition: We noted that for a sample of payroll disbursements the total amount charged to the grant was not supported by accurate documentation. Questioned costs: Questioned costs total $3,898. Context: Sixty payroll transactions were selected for testing in our statistically valid sample and the following exceptions were noted: • For 2 of 60 disbursements, the Town requested reimbursement for employee hours which were not supported in the documented time records. • For 1 of 60 disbursements, the Town requested reimbursement for employee hours for which approval documentation was not available in the documented time records. Cause: Policies and procedures were not implemented to ensure that costs charged to the program were based on adequate supporting documentation. Effect: Unallowable costs were charged to the program. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84,027, 84.173 Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number(s): 240-585359-2022-0131, 240-744100-2023-0131, 252-610784-2022-0131, 262-585362-2022-0131, 262-744101-2023-0131, 264-610783-2022-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Such records must also reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition and Context: Three (3) of nine (9) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: • Known: $13,438 • Likely: $96,278 Cause: Procedures were not in place to ensure that supporting payroll records accurately reflected the time and effort charged to the program. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that there is an additional review of time and effort reports as part of the grant accounting, review and finalization process.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84,027, 84.173 Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number(s): 240-585359-2022-0131, 240-744100-2023-0131, 252-610784-2022-0131, 262-585362-2022-0131, 262-744101-2023-0131, 264-610783-2022-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Such records must also reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition and Context: Three (3) of nine (9) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: • Known: $13,438 • Likely: $96,278 Cause: Procedures were not in place to ensure that supporting payroll records accurately reflected the time and effort charged to the program. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that there is an additional review of time and effort reports as part of the grant accounting, review and finalization process.
Hingham Public Schools has circulated training guides and templates to grant writers on the requirement to have time and effort reporting completed in a timely manner for staff assigned to specific grants. Grant accounting associates have also been provided with the training material to ensure that there is an additional review of time and effort reports as part of the grant accounting, review and finalization process.
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number(s): 240-585359-2022-0131, 240-744100-2023-0131, 252-610784-2022-0131, 262-585362-2022-0131, 262-744101-2023-0131, 264-610783-2022-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: Procedures were not in place to ensure three (3) of five (5) vendors selected for testing in our statistically valid sample and paid from the grant award were not suspended or debarred. Upon further testing, it was determined none of the vendors were suspended or debarred. Questioned costs: None Cause: Procedures were not in place to ensure vendors are not suspended or debarred. Effect: Federal funds could be expended to suspended or debarred vendors and subject to disallowance. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure verifications of suspension and debarment statuses are obtained from vendors prior to executing transactions with these vendors. Views of responsible officials: Management has updated procedures to ensure vendors are not suspended or debarred and has shared and reviewed this information with staff to ensure that the procedure is carefully followed.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number(s): 240-585359-2022-0131, 240-744100-2023-0131, 252-610784-2022-0131, 262-585362-2022-0131, 262-744101-2023-0131, 264-610783-2022-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: Procedures were not in place to ensure three (3) of five (5) vendors selected for testing in our statistically valid sample and paid from the grant award were not suspended or debarred. Upon further testing, it was determined none of the vendors were suspended or debarred. Questioned costs: None Cause: Procedures were not in place to ensure vendors are not suspended or debarred. Effect: Federal funds could be expended to suspended or debarred vendors and subject to disallowance. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure verifications of suspension and debarment statuses are obtained from vendors prior to executing transactions with these vendors. Views of responsible officials: Management has updated procedures to ensure vendors are not suspended or debarred and has shared and reviewed this information with staff to ensure that the procedure is carefully followed.
Management has updated procedures to ensure vendors are not suspended or debarred and has shared and reviewed this information with staff to ensure that the procedure is carefully followed.
Federal Agency: U.S. Department of Education Federal Program Name: ESSER I Assistance Listing Number: 84.425D Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 113-397270-2021-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Such records must also reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition and Context: Ten (10) of ten (10) payroll transactions in our statistically valid sample were supported by records which accurately reflected the work performed. However, such records did not include documented evidence of review and approval which would provide reasonable assurance that the charges were accurate, allowable, and properly allocated. Questioned costs: Below the reportable limit Cause: Procedures were not in place to ensure the payroll records were supported by the Town’s internal controls. Effect: Federal funds could be expended for unallowable activities and subject to disallowance. Repeat Finding: Yes, 2022-002 Recommendation: We recommend procedures be implemented to ensure that the records supporting payroll charges to the federal grant program include documented evidence of review and approval. Views of responsible officials: The Hingham Public School's general weekly payroll is approved on a weekly basis by Management. In the case of our summer programs a similar control has been put in place by Management to ensure all payroll records are approved before processing.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: ESSER I Assistance Listing Number: 84.425D Federal Award Identification Number: N/A Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s): 113-397270-2021-0131 Award Period: July 1, 2021 – June 30, 2023 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Such records must also reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition and Context: Ten (10) of ten (10) payroll transactions in our statistically valid sample were supported by records which accurately reflected the work performed. However, such records did not include documented evidence of review and approval which would provide reasonable assurance that the charges were accurate, allowable, and properly allocated. Questioned costs: Below the reportable limit Cause: Procedures were not in place to ensure the payroll records were supported by the Town’s internal controls. Effect: Federal funds could be expended for unallowable activities and subject to disallowance. Repeat Finding: Yes, 2022-002 Recommendation: We recommend procedures be implemented to ensure that the records supporting payroll charges to the federal grant program include documented evidence of review and approval. Views of responsible officials: The Hingham Public School's general weekly payroll is approved on a weekly basis by Management. In the case of our summer programs a similar control has been put in place by Management to ensure all payroll records are approved before processing.
The Hingham Public Schools’ general weekly payroll is approved on a weekly basis by Management. In the case of our summer programs a similar control has been put in place by Management to ensure all payroll records are approved before processing.
2022-002
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: N/A Pass-Through Agency: Commonwealth of Massachusetts Executive Office of Administration and Finance Pass-Through Number(s): N/A Award Period: March 3, 2021 through December 31, 2024 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Title 2 of the U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of procurement, suspension, and debarment compliance requirements. The Town should have internal controls designed to ensure compliance with those provisions. Specifically, CFR Title 2, part 200.318 states that the non-Federal entity (the Town) must have and use documented procurement procedures which conform to the procurement standards identified in Title 2 CFR parts 200.317 through 200.327, as well as State and local regulations, for the acquisition of property or services required under a Federal award or subaward. Condition and Context: The Town did not maintain a current procurement policy that met the criteria outlined by Title 2 of the U.S. Code of Federal Regulations part 200.318. Questioned costs: Not applicable. Cause: Procurement policies and procedures are not documented in accordance with Title 2 of the U.S. Code of Federal Regulations. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend the Town design and document a procurement policy in accordance with the compliance requirements outlined in Title 2 of the U.S. Code of Federal Regulations part 200.318. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: N/A Pass-Through Agency: Commonwealth of Massachusetts Executive Office of Administration and Finance Pass-Through Number(s): N/A Award Period: March 3, 2021 through December 31, 2024 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: Title 2 of the U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of procurement, suspension, and debarment compliance requirements. The Town should have internal controls designed to ensure compliance with those provisions. Specifically, CFR Title 2, part 200.318 states that the non-Federal entity (the Town) must have and use documented procurement procedures which conform to the procurement standards identified in Title 2 CFR parts 200.317 through 200.327, as well as State and local regulations, for the acquisition of property or services required under a Federal award or subaward. Condition and Context: The Town did not maintain a current procurement policy that met the criteria outlined by Title 2 of the U.S. Code of Federal Regulations part 200.318. Questioned costs: Not applicable. Cause: Procurement policies and procedures are not documented in accordance with Title 2 of the U.S. Code of Federal Regulations. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend the Town design and document a procurement policy in accordance with the compliance requirements outlined in Title 2 of the U.S. Code of Federal Regulations part 200.318. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
U.S. DEPARTMENT OF TREASURY 2022-001 Coronavirus State and Local Fiscal Recovery Funds- ALN No. 21.027 Recommendation: We recommend the Town design and document a procurement policy in accordance with the compliance requirements outlined in Title 2 of the U.S. Code of Federal Regulations part 200.318. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. Management will design a formal procurement policy. Name(s) of the contact person(s) responsible for corrective action: Sue Nickerson, Town Accountant. Planned completion date for corrective action plan: Immediately.
We noted that for a sample of payroll disbursements the total amount charged to the grant was not supported by accurate documentation. Questioned costs: Below the reportable limit Context: Sixty payroll transactions were selected for testing in our statistically valid sample and the following exceptions were noted: ? For 3 of 60 disbursements, the Town requested reimbursement for certain overtime hours for one employee which were supported by records of time worked by a different employee. ? For 1 of 60 disbursements, the Town disbursed reimbursable expenses for hours reported as overtime which were documented as regular time in the supporting records ? For 2 of 60 disbursements, the employee?s base rate of pay used to calculate the reimbursement request was incorrect. Cause: Policies and procedures were not implemented to ensure that costs charged to the program were based on adequate supporting documentation. Effect: Unallowable costs were charged to the program. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal Agency: U.S. Department of Homeland Security Federal Program Name: COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Federal Award Identification Number and Year: FEMA-4496-DR (1/20/2020 and continuing) Pass-Through Agency: Massachusetts Emergency Management Agency Pass-Through Number(s): CT CDA CTFEMA4496HINGH00XXX Award Period: February 2021 ? June 2021 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The United States Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records should support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on a federal award and a non-federal award. Condition: We noted that for a sample of payroll disbursements the total amount charged to the grant was not supported by accurate documentation. Questioned costs: Below the reportable limit Context: Sixty payroll transactions were selected for testing in our statistically valid sample and the following exceptions were noted: ? For 3 of 60 disbursements, the Town requested reimbursement for certain overtime hours for one employee which were supported by records of time worked by a different employee. ? For 1 of 60 disbursements, the Town disbursed reimbursable expenses for hours reported as overtime which were documented as regular time in the supporting records ? For 2 of 60 disbursements, the employee?s base rate of pay used to calculate the reimbursement request was incorrect. Cause: Policies and procedures were not implemented to ensure that costs charged to the program were based on adequate supporting documentation. Effect: Unallowable costs were charged to the program. Repeat Finding: No. Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
U.S. DEPARTMENT OF HOMELAND SECURITY 2022-002 COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters)- ALN No. 97.036 Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Name(s) of the contact person(s) responsible for corrective action: Sue Nickerson, Town Accountant. Planned completion date for corrective action plan: Immediately.
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
Two (2) of sixty (60) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: None over the reportable thresholds. Context: 2 of 60 payroll charges tested. Sample was a statistically valid sample. Cause: The internal controls implemented did not detect the errors during the single payroll in question; resulting in the inaccurate report of time and effort charged to the program. Effect: Noncompliance with the federal program occurred. Repeat Finding: This is a repeat of prior year finding 2019-001. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 Federal agency: U.S. Department of Education Federal program: Special Education Cluster CFDA Number: 84.027, 84.173 Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education Pass-Through Number(s): 240-215004-2019-0131, 262-215002-2019-0131 Award Period: July 1, 2018 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Noncompliance Compliance Requirement: Allowable Costs/Cost Principles Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records should support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on a federal award and a non-federal award. Condition: Two (2) of sixty (60) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: None over the reportable thresholds. Context: 2 of 60 payroll charges tested. Sample was a statistically valid sample. Cause: The internal controls implemented did not detect the errors during the single payroll in question; resulting in the inaccurate report of time and effort charged to the program. Effect: Noncompliance with the federal program occurred. Repeat Finding: This is a repeat of prior year finding 2019-001. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
CORRECTIVE ACTION PLAN The Town of Hingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 ? June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2020-001 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect charges to the grant program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. At the beginning of the 2019-2020 school year we simplified the process by which individuals are added to the grant by assigning only Full Time Equivalents of individuals that work 100% on Special Education Services allowed by the grant. These individuals will perform a minimum of semi-annual certifications. In addition the Special Ed Director will provide an annual certification that the assigned individual performed only special education services allowed by the grant. Semi-annual certifications will be checked for receipt in January and June. Name(s) of the contact person(s) responsible for corrective action: Karen Toomey, Financial Assistant to the Director of Business Planned completion date for corrective action plan: Immediately. Any questions regarding this plan, please contact Sue Nickerson, Town Accountant at 781-741-1470.
2019-001
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
Eleven (11) of twenty-five (25) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: ? Known: $36,032 Context: 11 of 25 payroll charges tested. Sample was a statistically valid sample. Cause: Procedures were not in place to ensure the supporting payroll records accurately reflected the time and effort charged to the program. Effect: Noncompliance with the federal program occurred. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 Federal agency: U.S. Department of Education Federal program: Special Education Cluster CFDA Number: 84.027, 84.173 Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education Pass-Through Number(s): 240-215004-2019-0131, 262-215002-2019-0131 Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Compliance Requirement: Allowable Costs/Cost Principles Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.430 indicates charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Such records should support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on a federal award and a non-federal award. Condition: Eleven (11) of twenty-five (25) payroll transactions in our statistically valid sample were not supported with documentation of level of effort for the grant. Questioned costs: ? Known: $36,032 Context: 11 of 25 payroll charges tested. Sample was a statistically valid sample. Cause: Procedures were not in place to ensure the supporting payroll records accurately reflected the time and effort charged to the program. Effect: Noncompliance with the federal program occurred. Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect the charges to the grant program. Views of responsible officials: Management agrees with the finding. Please refer to the Corrective Action Plan.
Town of Hingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit period: July 1, 2018 ? June 30, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2019-001 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that records supporting the distribution of employee time and effort accurately reflect charges to the grant program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. At the beginning of the 2019-2020 school year we simplified the process by which individuals are added to the grant by assigning only Full Time Equivalents of individuals that work 100% on Special Education Services allowed by the grant. These individuals will perform a minimum of semi-annual certifications. In addition the Special Ed Director will provide an annual certification that the assigned individual performed only special education services allowed by the grant. Semi-annual certifications will be checked for receipt in January and June. Name(s) of the contact person(s) responsible for corrective action: Karen Toomey, Financial Assistant to the Director of Business Planned completion date for corrective action plan: Immediately.
2018-002
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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