EIN: 046001382
UEI: GSA_MIGRATION
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 2023. 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 20, 2023, which was (1065 days ago).
What is a management decision? →2021 ? 001 Federal agency: U.S. Department of Housing and Community Development Federal program title: Community Development Block Grants Federal Assistance Listing Number: 14.218 Award Number(s) and Award Period: B-20-MC-25-0003 7/1/2020-6/30/2028 B-20-MW-25-0003 7/1/2020-6/30/2026 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Reporting Criteria or specific requirement: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (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). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: The City did not submit a Federal Funding Accountability and Transparency Act (FFATA) report for their subrecipient. Questioned costs: None Context: The City has one subrecipient for the Community Development Block Grants program. The report was not submitted for this subrecipient. Cause: The City did not have adequate controls in place to ensure reports are submitted as required. Effect: The City did not comply with the financial reporting compliance requirement. Recommendation: We recommend management review reporting guidelines and review their policies and procedures to ensure reports are submitted as required. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
The auditing department will meet regularly with the Brockton Redevelopment Authority and will develop internal policies and procedures regarding grant reporting.
Federal agency: U.S. Department of Housing and Community Development Federal program title: Community Development Block Grants Federal Assistance Listing Number: 14.218 Award Number(s) and Award Period: B-20-MC-25-0003 7/1/2020-6/30/2028 B-20-MW-25-0003 7/1/2020-6/30/2026 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Subrecipient Monitoring Criteria or specific requirement: 2 CFR, Part 200, 200.303 requires an auditee to establish and maintain effective internal control over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the federal award. Subrecipient Monitoring - Per 2 CFR section 200.332 - Requirements for Pass-Through Entities states, in part, that all pass-through entities must: (a) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. (b) Evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. (c) Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Condition: The City did not perform monitoring of the subrecipient during the fiscal year. In addition, the City did not include all applicable information in the subaward agreement. Questioned costs: None. Context: The City has one subrecipient for the Community Development Block Grants program. The City could not provide evidence of subrecipient monitoring performed over their subrecipient. In addition, the City did not ensure all the required information was included in the subrecipient agreement. Cause: The City did not have adequate controls in place to ensure appropriate subrecipient monitoring was performed. Effect: The City did not comply with the subrecipient monitoring compliance requirement. Recommendation: We recommend the City implement policies and procedures to ensure appropriate monitoring of subrecipients. In addition, we recommend that the City review and edit the original subaward agreement to include the required federal agreement language. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
The auditing department will review and monitor all subaward agreements with the Brockton Redevelopment Authority, internal controls and procedures will be developed.
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus Relief Fund Federal Assistance Listing Number: 21.019 Pass-Through Agency: Plymouth County Pass-Through Number(s) and Year: CARES 3/1/2020-12/31/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Allowable Costs Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: The City was unable to provide documentation to support payroll expenditures charged to the grant were allowable. Questioned costs: $1,314 Context: For one of sixty employees selected for testing, no time sheet was maintained to substantiate time worked. For one of sixty employees selected for testing, hours per the time sheet did not agree to hours charged to the grant. The sample was a statistically valid sample. Cause: Policies and procedures in place were not followed to ensure the required supporting documentation for the salaries charged to the grant were maintained. Effect: The salaries charged are subject to disallowance and are considered questioned costs. Recommendation: We recommend management review its procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
The finance department tracks, monitors and reviews all approved grant costs and works closely with the auditing department in reconciling these grants. That collaboration is enhanced with the new auditor.
Federal agency: U.S. Department of Treasury Federal program title: Education Stabilization Fund Federal Assistance Listing Number: 84.425 Pass-Through Agency: Commonwealth of Massachusetts Department of Elementary and Secondary Education Pass-Through Number(s) and Year: 526-509032-2021-0044 6/8/2021-6/30/2022 113-390220-2021-0044 3/13/2020-9/30/2022 115-495383-2021-0044 3/12/2021-9/30/2023 423-483252-2021-0044 11/25/2020-6/30/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Cash Management Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Cash Management. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. 2 CFR, Part 200, 200.305 (b) requires that nonfederal agencies other than states must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the nonfederal entity. 48 CFR Section 52.516-7(b) states that a nonfederal entity requesting reimbursement should incur the expenditures within 30 days of the request. Condition: The City received grant funding in advance of grant expenditures; however, the funds were not expended within 30 days of receipt. Questioned costs: None. Context: Five of the five drawdown requests selected for testing were based on estimated expenditures and not actual expenditures. In all cases, expenditures were not incurred timely. Cause: The City did not have adequate controls in place to ensure federal funds were expended timely after receipt. Effect: The City did not comply with the cash management compliance requirement. Recommendation: We recommend management review their policies and procedures and make changes where necessary to ensure funds are either drawn down on a reimbursement basis after expenditures are incurred or expended within 30 days of receipt if advanced funded. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Policies and procedures are in place, but were not followed by staff member. they will be training again on drawdown procedures.
Federal agency: U.S. Department of Health and Human Services Federal program title: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s) and Year: 110032900A 7/1/2020-6/30/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Allowable Costs Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: The City was unable to provide documentation to support payroll expenditures charged to the grant were properly supported. Questioned costs: Under reportable limit. Context: For eleven of the sixty payroll transactions tested, the City was not able to provide support to substantiate the amount charged to the grant. The payroll transactions charged to the grant were greater than the supporting documentation provided. Cause: Policies and procedures in place were not followed to ensure the required supporting documentation for the salaries charged to the grant were maintained. Effect: The salaries charged are subject to disallowance and are considered questioned costs. Recommendation: We recommend management review its policies and procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Policies and procedures are in place, but were not followed by staff member. they will be training again on drawdown procedures.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2021. 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 March 29, 2022, which was (1605 days ago).
What is a management decision? →2020 ? 001 Federal agency: U.S. Department of Education Federal program title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Pass-Through Agency: Massachusetts Department of Early and Secondary Education Pass-Through Number(s) and Award Period: 305-210129-2019-0044 8/16/2018 ? 12/31/2020 305-292519-2020-0044 8/01/2019 ? 12/31/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Allowable Costs Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: The City was unable to provide documentation to support payroll expenditures charged to the grant were allowable. Questioned costs: $20,717 Context: 2 of the 40 general expenditures tested, were payroll expenditures that were incorrectly charged to contracted services and no time and effort certifications were available for these employees. In addition, for 4 of the 7 journal entries selected for testing, no time and effort certifications were available for the employees within these journal entries. The sample was a statistically valid sample. Cause: Policies and procedures in place were not followed to ensure the required supporting documentation for the salaries charged to the grant were maintained. Effect: The salaries charged are subject to disallowance and are considered questioned costs. Recommendation: We recommend management review its procedures and make changes as necessary to ensure proper documentation is maintained, reviewed, and approved to substantiate all costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Title I ? CFDA No. 84.010 Recommendation: We recommend management review its procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staffing levels to increase in Finance Office, ensuring that policy/procedures are followed. Name(s) of the contact person(s) responsible for corrective action: Aldo Petronio/Karen McCarthy Planned completion date for corrective action plan: Immediately
2020 ? 002 Federal agency: U.S. Department of Education Federal program title: Special Education Cluster CFDA Number: 84.027, 84.173 Pass-Through Agency: Massachusetts Department of Early and Secondary Education Pass-Through Number(s) and Year: 262-291384-2020-0044 8/19/2019-12/31/2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Allowable Costs Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions. Condition: The City was unable to provide documentation to support payroll expenditures charged to the grant were allowable. Questioned costs: Under the reportable limit. Context: 1 of the 5 journal entries selected for testing, no time and effort certifications were available for the employees within these journal entries. The sample was a statistically valid sample. Cause: Policies and procedures in place were not followed to ensure the required supporting documentation for the salaries charged to the grant were maintained. Effect: The salaries charged are subject to disallowance and are considered questioned costs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2019-007. Recommendation: We recommend management review its procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Special Education Cluster ? CFDA No. 84.027, 84.173 Recommendation: We recommend management review its procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staffing levels to increase in Finance Office, ensuring that policy/procedures are followed. Name(s) of the contact person(s) responsible for corrective action: Aldo Petronio/Karen McCarthy Planned completion date for corrective action plan: Immediately
2019-007
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 14, 2020. 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 March 14, 2021, which was (1985 days ago).
What is a management decision? →Federal agency: U.S. Department of EducationFederal program title: 21st Century Learning Centers GrantCFDA Number: 84.287Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 646-224977-2019-0044 9/4/2018 ? 8/31/2019647-233261-2019-0044 9/18/2018 ? 8/31/2019Type of Finding:? Material Weakness in Internal Control over Compliance? Material Noncompliance (Modified Opinion)Compliance Requirement: Allowable CostsCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.Condition: The City could not provide documentation to support payroll expenditures charged to the grant were allowable.Questioned costs: $144,168Context: The City recorded journal entries to transfer payroll expenditures to the grants. Management could not provide adequate supporting documentation to ensure costs were allowable. In addition, the City was unable to provide time and effort certification documentation for four of the forty payroll transactions tested.Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.Effect: The City did not comply with the federal allowable costs compliance requirement.Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-001.Recommendation: We recommend management review its policies and procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Policies and procedures were established, but were not observed by the 21st Century Coordinator who held the position at the time. They have since been transferred and new management is in place.
2018-001
Federal agency: U.S. Department of EducationFederal program title: 21st Century Learning Centers GrantCFDA Number: 84.287Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 647-233261-2019-0044 9/4/2018 ? 8/31/2019Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirement: Allowable CostsCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.Condition: Expenditures were incorrectly charged to the grant.Questioned costs: None ReportableContext: One of the eight general disbursements transactions tested were incorrectly charged to the grant.Cause: Inadequate review of costs to ensure they are charged to the grant correctly.Effect: The City did not comply with the federal allowable costs compliance requirement.Recommendation: We recommend management review their policies and procedures and make changes where necessary to ensure only allowable costs are charged to grants.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Policies and procedures were established, but were not observed by the 21st Century Coordinator who held the position at the time. They have since been transferred and new management is in place.
2018-002
Federal agency: U.S. Department of EducationFederal program title: 21st Century Learning Centers GrantCFDA Number: 84.287Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 646-224977-2019-0044 9/4/2018 ? 8/31/2019647-233261-2019-0044 9/18/2018 ? 8/31/2019Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirement: Cash ManagementCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Cash Management. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.2 CFR, Part 200, 200.305 (b) requires that non-federal agencies other than states must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-federal entity.48 CFR Section 52.516-7(b) states that a non-federal entity requesting reimbursement should incur the expenditures within 30 days of the request.Condition: The City received grant funding in advance of grant expenditures; however, the funds were not expended within 30 days of receipt.Questioned costs: NoneContext: Three of the five requests for drawdown of funds tested revealed that the time between receipt of federal funds and disbursement for allowable costs ranged from 60 to 90 days, which is not considered timely per federal regulations.Cause: The City did not have adequate controls in place to ensure federal funds were expended timely after receipt.Effect: The City did not comply with the federal cash management compliance requirement.Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-003.Recommendation: We recommend management review their policies and procedures and make changes where necessary to ensure funds are either drawn down on a reimbursement basis after expenditures are incurred or expended within 30 days of receipt if advanced funded.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Policies and procedures were established, but were not observed by the 21st Century Coordinator who held the position at the time. They have since been transferred and new management is in place.
2018-003
Federal agency: U.S. Department of EducationFederal program title: 21st Century Learning Centers GrantCFDA Number: 84.287Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 645-146495-2018-0044 9/5/2017 ? 8/31/2018Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirement: ReportingCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Reporting. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.The City is responsible for submitting a Final Financial Report (FFR) on a final basis to the Massachusetts Department of Elementary and Secondary Education (DESE) no later than 60 days after the grant period ends.Condition: FFR?s were not submitted to DESE within 60 days after the grant ended.Questioned costs: NoneContext: One of the two FFR?s tested were not submitted to DESE within the required time frame.Cause: The City did not have adequate procedures in place to ensure the FFR was submitted timely.Effect: The City did not comply with the DESE reporting requirement.Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-005.Recommendation: We recommend management review its policies and procedures and make changes where necessary to ensure FFR?s are submitted timely to DESE.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Finance Office will meet with 21st Century Office to review all policies and procedures.
2018-005
Federal Agency: Department of AgricultureFederal Program: Child Nutrition ClusterCFDA Numbers: 10.553, 10.555, 10.559Pass-Through Agency: Massachusetts Department of Elementary and Secondary EducationPass-Through Number(s): 12-044Award Period: July 1, 2018 ? June 30, 2019Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirements: Procurement, Suspension, and DebarmentCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.The Code of Federal Regulations (CFR) Title 2, part 200.320 states procurement by small purchase procedures (from $10,000 to $250,000). Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.Condition: Internal controls are not designed to ensure vendors are selected in accordance with Uniform Guidance.Questioned costs: $73,253Context: Two out of five vendors tested for procurement the City was unable to provide documentation related to the procurement process or a contract with the vendor.Cause: Procedures are not in place to ensure all contracts are procured in accordance with Uniform Guidance requirements.Effect: Noncompliance with federal procurement compliance requirements.Recommendation: We recommend the City implement controls that ensure adherence to the procurement requirements of the Uniform Guidance.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
CFO and/or Director of Finance will review Procurement Officer's all active contracts, ensuring that all requirements have been met.
Federal Agency: Department of AgricultureFederal Program: Child Nutrition ClusterCFDA Numbers: 10.553, 10.555, 10.559Pass-Through Agency: Massachusetts Department of Elementary and Secondary EducationPass-Through Number(s): 12-044Award Period: July 1, 2018 ? June 30, 2019Type of Finding:? Significant Deficiency in Internal Control over ComplianceCompliance Requirements: Procurement, Suspension, and DebarmentCriteria or specific requirement: The Code of Federal Regulations (CFR) Title 2, part 180.220 states that ?non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a recipient (i.e., sub-awards to sub-recipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215.?Condition: No supporting documentation was maintained to support the vendor was not suspended or debarred. We confirmed that the vendor was not suspended or debarred.Questioned costs: None.Context: Four out of the four vendors tested.Cause: Procedures are not in place to maintain documentation verifying vendors are not suspended or debarred.Effect: Potential noncompliance with federal procurement, suspension, and debarment compliance requirements.Recommendation: We recommend the City implement controls that ensure adherence to the suspension and debarment requirements of the Uniform Guidance.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
CFO and/or Director of Finance will review Procurement Officer's all active contracts, ensuring that all requirements have been met.
Federal agency: U.S. Department of EducationFederal program title: Special Education ClusterCFDA Number: 84.027, 84.173Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 645-224973-2019-0044 9/4/2018 ? 8/31/2019240-209075-2019-0044 8/22/2018 ? 6/30/2019Type of Finding:? Material Weakness in Internal Control over Compliance? Material Noncompliance (Modified Opinion)Compliance Requirement: Allowable CostsCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.Condition: The City could not provide documentation to support payroll expenditures charged to the grant were allowable.Questioned costs: $138,519Context: The City recorded journal entries to transfer payroll expenditures to the grants. Management could not provide adequate supporting documentation to ensure costs were allowable for three of the three entries tested. In addition, the City was unable to provide time and effort certification documentation for four of the forty payroll transactions tested and one of the forty payroll transactions the City was unable to support that the employee was paid the appropriate rate.Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.Effect: The City did not comply with the federal allowable costs compliance requirement.Recommendation: We recommend management review its policies and procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Finance Office will meet with SPED Department, to review the policies and procedures that are already in place, ensuring that proper documentation is maintained.
Federal agency: U.S. Department of EducationFederal program title: Special Education ClusterCFDA Number: 84.027, 84.173Pass-Through Agency: Massachusetts Department of Early and Secondary EducationPass-Through Number(s) and Year: 231-285179-2019-0044 3/13/2019 ? 8/31/2019240-209075-2019-0044 8/22/2018 ? 6/30/2019Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirement: Period of PerformanceCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Period of Performance. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.2 CFR, Part 200, ?200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance.Condition: Expenditures were charged to the grant outside the period of performance.Questioned costs: None ReportableContext: Two of the twenty expenditures tested revealed charges to the grant were made prior to the start of the grant.Cause: The City did not have adequate procedures in place to ensure expenditures were charged to the grant within the period of performance.Effect: The City did not comply with the federal period of performance compliance requirement.Recommendation: We recommend management review their policies and procedures, and make changes where necessary to ensure expenditures are not charged outside of the period of performance.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Finance Office will meet with School Lunch Department, to review policies and procedures that are already in place.
Federal Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterCFDA Numbers: 93.778Pass-Through Agency: Massachusetts Executive Office of Health and Human ServicesPass-Through Number(s): 110032900AAward Period: July 1, 2018 ? June 30, 2019Type of Finding:? Significant Deficiency in Internal Control over Compliance? Other MattersCompliance Requirement: Allowable CostsCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of Allowable Costs/Cost Principles. The City of Brockton, Massachusetts should have internal controls designed to ensure compliance with those provisions.Condition: The City could not provide documentation to support payroll expenditures charged to the grant were allowable.Questioned costs: None reportableContext: One of the forty payroll transactions tested the City was unable to support that the payroll reported was appropriate.Cause: Procedures are not in place to maintain the required supporting documentation for the salaries charged to the grant.Effect: The City did not comply with the federal allowable costs compliance requirement.Recommendation: We recommend management review its policies and procedures and make changes as necessary to ensure proper documentation is maintained, reviewed and approved to substantiate all costs charged to grants.Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
CFO and/or Director of Finance will create new policies and procedures.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2019. 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 October 1, 2019, which was (2515 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2017. 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 30, 2017, which was (3246 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
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GSA_MIGRATION
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