EIN: 046001390
UEI: PDNETU6N7D83
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 10, 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 February 10, 2027 (159 days from today).
What is a management decision? →The City did not maintain risk assessments to evaluate each subrecipients risk of noncompliance and level of monitoring required and did not maintain any documentation indicating that monitoring occurred for five subrecipients. Context: The above condition applied to each of the five subrecipients selected for testing. As a result, we were unable to determine the extent of any monitoring that may have occurred. The sample was not a statistically valid sample. Cause: The City experienced turnover in the grant administrator position and did not follow its documented internal controls for subrecipient monitoring. Effect: Lack of controls over subrecipient monitoring could result in the City’s noncompliance with grant requirements. Questioned Costs: None. Repeat Finding from Prior Year: No. Recommendation: The City should require all persons charged with managing federal grants to review the City’s documented internal controls for federal grant compliance. Regarding subrecipient monitoring, the City should ensure that risk assessments are performed to evaluate each subrecipients risk of noncompliance and to develop the appropriate subrecipient monitoring procedures to be employed. All records of subrecipient monitoring should be maintained to document grant compliance. Views of Responsible Official: Management agrees with the finding
Show full finding ▾Hide full finding ▴2025-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – ALN 21.027 Compliance Finding and Material Weakness in Internal Controls Over Compliance Criteria: 2 CFR section 200.332, provides the requirements for pass-through entities to communicate subaward information to the subrecipient and to monitor the activities of the subrecipient. Condition: The City did not maintain risk assessments to evaluate each subrecipients risk of noncompliance and level of monitoring required and did not maintain any documentation indicating that monitoring occurred for five subrecipients. Context: The above condition applied to each of the five subrecipients selected for testing. As a result, we were unable to determine the extent of any monitoring that may have occurred. The sample was not a statistically valid sample. Cause: The City experienced turnover in the grant administrator position and did not follow its documented internal controls for subrecipient monitoring. Effect: Lack of controls over subrecipient monitoring could result in the City’s noncompliance with grant requirements. Questioned Costs: None. Repeat Finding from Prior Year: No. Recommendation: The City should require all persons charged with managing federal grants to review the City’s documented internal controls for federal grant compliance. Regarding subrecipient monitoring, the City should ensure that risk assessments are performed to evaluate each subrecipients risk of noncompliance and to develop the appropriate subrecipient monitoring procedures to be employed. All records of subrecipient monitoring should be maintained to document grant compliance. Views of Responsible Official: Management agrees with the finding
Condition: The City did not maintain risk assessments to evaluate each subrecipients risk of noncompliance and level of monitoring required and did not maintain any documentation indicating that monitoring occurred for five subrecipients. Corrective Action Planned: Management agrees with the finding. Although staffing changes affected overall grant oversight, responsibility for monitoring these subrecipients had been assigned; however, the required risk assessments and monitoring activities were not completed or documented. The city has clarified responsibility for subrecipient oversight and will require documented risk assessments, monitoring procedures, and supervisory review for all future federal subawards. Anticipated Completion Date: June 2027 Contact: Alex Koppelman, Community Development Director
FAC accepted this audit on August 18, 2025 — management decision was due February 18, 2026.
FAC accepted this audit on August 16, 2024 — management decision was due February 16, 2025.
One vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $43,827.75 Repeat Finding from Prior Year: Prior year finding 2023-002 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster – CFDA 84.027 & 84.173 COVID-19 – Special Education Cluster – CFDA 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: One vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $43,827.75 Repeat Finding from Prior Year: Prior year finding 2023-002 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Condition: One vendor was awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: June 30, 2024 Contact: Gary Frisch, School Chief Financial Officer
2022-002
The City did not prepare and file the four required quarterly Project and Expenditure reports for fiscal year 2023. Cause: The City was not aware of the timing of grant reporting requirements. Effect: The City is not in compliance with the federal award reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The City should implement procedures to prepare Project and Expenditure reports in a timely manner. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023-002 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Material Weakness in Internal Controls and Compliance Finding Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. The compliance supplement identifies four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure. Condition: The City did not prepare and file the four required quarterly Project and Expenditure reports for fiscal year 2023. Cause: The City was not aware of the timing of grant reporting requirements. Effect: The City is not in compliance with the federal award reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The City should implement procedures to prepare Project and Expenditure reports in a timely manner. Views of Responsible Official: Management agrees with the finding.
Condition: The City did not prepare and file the four required quarterly Project and Expenditure reports for fiscal year 2023. Corrective Action Planned: The City has prepared and filed the Project and Expenditure reports for fiscal years 2023 and 2024. The City has implemented procedures to prepare and file the four required quarterly Project and Expenditure reports by the required deadline. We feel the finding has been resolved going forward. Anticipated Completion Date: June 30, 2024 Contact: Conor MacCorkle, City Chief Financial Officer
FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.
The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger has not been reconciled to the City?s general ledger. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2021-002 Recommendation: The City should reconcile its loan management software program to the City?s general ledger. Views of Responsible Official: Management agrees with the finding.
Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Corrective Action Planned: A thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Corrections and notations from that analysis will be included when the loan data is imported into the current grant management software. Once the import has been completed, the Grants Division will provide the relevant City Offices with the most current loan data. Ideally, loan balances will also be managed using the accounts receivable module in MUNIS. Anticipated Completion Date: June 2023 Contact: Jaimie Corliss, Grants Administrator
2021-002
Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 COVID-19 ? Special Education Cluster ? CFDA 84.027X Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $61,568.75 Repeat Finding from Prior Year: Prior year finding 2021-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Condition: Three vendors were awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: 2023-2024 school year Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
2021-003
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2020-001 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2020-001 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Finding 2021-001 Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Corrective Action Planned: Addressing historical discrepancies between the City?s general ledger and IDIS will require the participation of HUD. The Grants Division has analyzed the discrepancies with the assistance of the City?s Fiscal Analyst. The Grants Division will be hiring an external auditor to assist with proposing a plan and implementation following HUD approval. Reconciling these historical variances will allow the Grants Division to focus on processes that prevent these issues going forward. Anticipated Completion Date: June 2023 Contact: Jaimie Corliss, Grants Administrator
2020-001
The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2020-002 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2020-002 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Finding 2021-002 Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Corrective Action Planned: A thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Corrections and notations from that analysis will be included when the loan data is imported into the current grant management software. Once the import has been completed, the Grants Division will provide the relevant City Offices with the most current loan data. Ideally, loan balances will also be managed using the accounts receivable module in MUNIS. Anticipated Completion Date: June 2023 Contact: Jaimie Corliss, Grants Administrator
2020-002
Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $58,233.02 Repeat Finding from Prior Year: Prior year finding 2020-004 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $58,233.02 Repeat Finding from Prior Year: Prior year finding 2020-004 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Finding 2021-003 Condition: Two vendors were awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: Completed Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
2020-004
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2019-004 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2019-004 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Corrective Action Planned: Addressing historical discrepancies between the City?s general ledger and IDIS will require the participation of HUD. It is the Grant Division?s intent to analyze the discrepancies with the assistance of the City?s Fiscal Analyst. Once this analysis is complete, the Grants Division will work with the Auditor?s office to propose a plan to HUD that will include making adjustments to the City?s general ledger. Reconciling these historical variances will allow the Grants Division to focus on processes that prevent these issues going forward. Anticipated Completion Date: June 2022 Contact: Jaimie Corliss, Grants Administrator
2019-004
The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2019-005 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR section 200.302(b)(2), the City?s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2019-005 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Corrective Action Planned: A thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Corrections and notations from that analysis will be included when the loan data is imported into the current grant management software. The import process was delayed due to the impact of COVID-19 on both Grant Division and Neighborly Software Staff. Once the import has been completed, the Grants Division will provide the relevant City Offices with the most current loan data. Ideally, loan balances will also be managed using the accounts receivable module in MUNIS. Anticipated Completion Date: June 2022 Contact: Jaimie Corliss, Grants Administrator
2019-005
An invoice was charged to the 2020 grant award for services prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the City did not adequately plan grant expenditures as a result. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $25,078.25 Repeat Finding from Prior Year: Prior year finding 2019-006 Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the 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. Condition: An invoice was charged to the 2020 grant award for services prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the City did not adequately plan grant expenditures as a result. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $25,078.25 Repeat Finding from Prior Year: Prior year finding 2019-006 Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Condition: An invoice was charged to the 2020 grant award for services prior to the approval date by the pass-through agency. Corrective Action Planned: The City and School Department will implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. The School Business Office will review and monitor the approval date of each grant and ensure payroll and vendor expenses are charged during the period of performance. Anticipated Completion Date: July 1, 2021 Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
2019-006
A vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $309,976.25 Repeat Finding from Prior Year: Prior year finding 2019-007 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $309,976.25 Repeat Finding from Prior Year: Prior year finding 2019-007 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Condition: A vendor was awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: July 1, 2021 Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
2019-007
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
Grant transactions were not supported adequately as suspension and debarment checks and environmental review forms were not signed and dated. Cause: Staffing turnover contributed to a lack of adherence to documentation procedures. Effect: Inadequate source documentation and the City?s incomplete records did not facilitate the audit of grant compliance. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-001. Recommendation: The City should implement procedures to ensure that source documentation that is accurate, complete, timely prepared and properly reviewed and approved is maintained for all grant transactions. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Proper internal controls should be designed such that source documentation should exist to support amounts and items reported. A recordkeeping system should be established to sure that accounting records and documentation are retained for the time period required by the grant. Condition: Grant transactions were not supported adequately as suspension and debarment checks and environmental review forms were not signed and dated. Cause: Staffing turnover contributed to a lack of adherence to documentation procedures. Effect: Inadequate source documentation and the City?s incomplete records did not facilitate the audit of grant compliance. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-001. Recommendation: The City should implement procedures to ensure that source documentation that is accurate, complete, timely prepared and properly reviewed and approved is maintained for all grant transactions. Views of Responsible Official: Management agrees with the finding.
Condition: Grant transactions were not supported adequately as suspension and debarment checks and environmental review forms were not signed and dated. Corrective Action Planned: The Grants Division has implemented new grant management software that better tracks all documents required for inclusion with each grant file. As part of the 2018 HUD monitoring, we implemented a policy that requires the thorough checking of a random file for every ten invoices processed. This will increase the Grants Administrator?s and Community Development Director?s oversight of each program area and decrease the instances of lacking documentation. Increased staff training, no staff turnover during FY2020, implementation of new software, and the updating of program policies/procedures will all help to alleviate this issue in the future. Anticipated Completion Date: June 2020 Contact: Jaimie Corliss, Grants Administrator
2018-001
Suspension and debarment checks were not signed and dated. Cause: Lack of appropriate oversight resulted in required debarment checks not being signed and dated. Effect: Grant transactions are not supported adequately and compliance with Federal compliance requirements could not be determined. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-002 Recommendation: The City should implement procedures to document that all contractors performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment checks were not signed and dated. Cause: Lack of appropriate oversight resulted in required debarment checks not being signed and dated. Effect: Grant transactions are not supported adequately and compliance with Federal compliance requirements could not be determined. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-002 Recommendation: The City should implement procedures to document that all contractors performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.
Condition: Suspension and debarment checks were not signed and dated. Corrective Action Planned: The following language was included in our Housing Rehabilitation internal procedures following our 2018 HUD monitoring: ?Within the City?s Grants Division, SAM verification is the responsibility of the Project Manager assigned to a particular CDBG project. For the housing rehabilitation program, SAM verification is completed for any bidder on the bid list prior to sending out the bid. For all projects receiving federal funds, the Project Manager completes SAM verification again on the winning bidder before any contract is awarded. Further, the Grants Administrator will verify that all bidders on the bid list for housing rehabilitation have a current SAM verification bi-annually. The Community Development Director will also be verifying SAM verifications while performing comprehensive spot checks on files prior to signing off on check requests.? Since the monitoring was performed in 2018 the Housing Rehabilitation program has not enrolled any new clients. These policies will be enacted with the first new client that receives assistance from the CDBG Housing Rehabilitation program. We have also instituted an electronic application and documentation system for CDBG grants and loans. This allows better tracking and recording keeping, as well as, provides checklists for required documents for each different grant/loan type. The policy changes and new software, along with increased staff training, will all address the insufficient documentation noted in this finding. Anticipated Completion Date: September 2019 Contact: Jaimie Corliss, Grants Administrator
2018-002
The City did not include the Federal prevailing wage rate clauses in its contracts. Cause: Lack of adherence to Federal contract guidelines. Effect: The City is not in compliance with the Federal Wage Rate requirements. Questioned Costs: $238,430 expended on contracts without prevailing wage rate clauses Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to include Federal Wage Rate requirements in all contracts funded with Federal funds. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-003 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Non-Federal entities shall include in their construction contracts subject to the Davis- Bacon Act a provision that he contractor or subcontractor comply with those requirements and the Department of Labor regulations. Condition: The City did not include the Federal prevailing wage rate clauses in its contracts. Cause: Lack of adherence to Federal contract guidelines. Effect: The City is not in compliance with the Federal Wage Rate requirements. Questioned Costs: $238,430 expended on contracts without prevailing wage rate clauses Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to include Federal Wage Rate requirements in all contracts funded with Federal funds. Views of Responsible Official: Management agrees with the finding.
Condition: The City did not include the Federal prevailing wage rate clauses in its contracts. Corrective Action Planned: The Grants Division has developed a packet of all prevailing wage clauses required by Davis Bacon to be included as an attachment in all applicable contracts and bid documents. This packet was developed in collaboration with the Purchasing Department and will be required at the start of any contract that is funded by CDBG. If CDBG funds are not allocated at the execution of a contract, the wage rate determination and all other documents will be included in a contract amendment at the time CDBG funding is engaged. Anticipated Completion Date: September 2019 Contact: Jaimie Corliss, Grants Administrator
The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-003 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-004 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Financial reporting should be accurately prepared and agree to supporting documentation. Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Cause: Lack of reconciliation procedures between the Department and the City. Effect: Grant balances exist on the City?s general ledgers for grant years that have been closed with HUD. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-003 Recommendation: The City should implement procedures to review and reconcile all grant transactions timely. Views of Responsible Official: Management agrees with the finding.
Condition: The City?s grant accounts on its general ledger do not reconcile to Department records. Corrective Action Planned: Addressing historical discrepancies between the City?s general ledger and IDIS will require the participation of HUD. It is the Grant Division?s intent to analyze the discrepancies with the assistance of the City?s Fiscal Analyst. Once this analysis is complete, the Grants Division will work with the Auditor?s office to propose a plan to HUD that will include making adjustments to the City?s general ledger. Reconciling these historical variances will allow the Grants Division to focus on processes that prevent these issues going forward. Anticipated Completion Date: September 2020 Contact: Jaimie Corliss, Grants Administrator
2018-003
The subsidiary ledger for community development rehabilitation loans was understated by $12,375. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-004 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-005 U.S. Department of Housing and Urban Development CDBG ? Entitlement Grants Cluster ? CFDA 14.218 Criteria: Accounts receivable subsidiary ledgers should be reconciled periodically so that errors may be discovered and corrected in a timely manner. Condition: The subsidiary ledger for community development rehabilitation loans was understated by $12,375. Cause: The subsidiary loans receivable ledger is maintained on a spreadsheet which is susceptible to clerical and other errors. Effect: The subsidiary ledger used to monitor community development rehabilitation loans was not properly stated. Questioned Costs: None Repeat Finding from Prior Year: Prior year finding 2018-004 Recommendation: The City should implement a loan management software program that is specifically designed to monitor and report on loans receivable. Views of Responsible Official: Management agrees with the finding.
Condition: The subsidiary ledger for community development rehabilitation loans was understated by $12,375. Corrective Action Planned: As part of the transition to the new grant management software, a thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Corrections and notations from that analysis will be included when the loan data is imported into the grant management software. Once the import has been completed, the Grants Division will provide the relevant City Offices with the most current loan data. Ideally, loan balances will also be managed using the accounts receivable module in MUNIS. Anticipated Completion Date: June 2020 Contact: Jaimie Corliss, Grants Administrator
2018-004
Payroll was charged to the 2019 grant awards for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the City did not adequately plan grant expenditures as a result. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $58,107.17 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-006 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 Criteria: Grant funds may only be obligated upon the date of approval by the awarding agency through the end of the grant period. Condition: Payroll was charged to the 2019 grant awards for pay periods prior to the approval date by the pass-through agency. Cause: The approval date was later than in prior years and the City did not adequately plan grant expenditures as a result. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $58,107.17 of identified payroll costs outside of the period of performance Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. Views of Responsible Official: Management agrees with the finding.
Condition: Payroll was charged to the 2019 grant awards for pay periods prior to the approval date by the pass-through agency. Corrective Action Planned: The City and School Department will implement procedures to properly monitor award approval dates to ensure that goods and services charged to federal grants occur during the period of performance. The School Business Office will review and monitor the approval date of each grant and ensure payroll and vendor expenses are charged during the period of performance. Anticipated Completion Date: July 1, 2020 Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
A vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $200,819.25 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-007 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a proper competitive procurement process. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The City is not in compliance with Federal procurement requirements. Questioned Costs: $200,819.25 Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.
Condition: A vendor was awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department will implement procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. Anticipated Completion Date: July 1, 2020 Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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2015-002
GSA_MIGRATION
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GSA_MIGRATION
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