EIN: 046001396
UEI: V7J3DKVP8A66
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 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 December 25, 2026 (126 days from today).
What is a management decision? →2025-001 Maintain Employee’s Time and Effort Records Federal Program(s) Information Federal Agency: U.S. Department of Education Pass-Through Entity: Massachusetts Department of Elementary and Secondary Education Award Name: Special Education Cluster Assistance Listing Number: 84.027/84.173 Award Year: 2023, 2024, 2025 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Pass-Through Entity: Massachusetts Department of Elementary and Secondary Education Award Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Award Year: 2024, 2025 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the City is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient documentation. Condition and Context As part of the prior year single audit, a material weakness and material noncompliance was identified as it relates to payroll costs in that time and effort certifications were not maintained to support allowability of employee time charged to the programs. Based on discussions with the City and review of employee files, the City confirmed that the time and effort certifications were not maintained for the current fiscal year. Cause Weakness in the design and implementation of internal controls. Effect or Potential Effect Due to the weakness in internal controls noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Number(s) Name of Federal Program or Cluster Questioned Costs 84.027/84.173 Special Education Cluster $3,816,855 84.010 Title I Grants to Local Educational Agencies $6,816,077 Identification as a Repeat Finding This is a repeat of finding 2024-001 in the prior year. Recommendation The City should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal award transactions are allowable and in accordance with the applicable cost principles. View of Responsible Officials Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-001 Maintain Employee's Time and Effort Records Planned Corrective Action: The District will implement and enforce a formal time and effort reporting process for all employees whose salaries are charged to federal programs. The process will include: 1. Identification of all employees whose compensation is funded, in whole or in part, by federal awards. 2. C.ompletion of required semi-annual certifications or periodic personnel activity reports, as applicable, in accordance with Uniform Guidance requirements. 3. Review and approval of certifications bysupervisory personnel to ensure accuracy and completeness. 4. C.entralized maintenance of all certifications by the Grants Office to ensure records are readily available for audit and monitoring purposes. 5. Development of a compliance calendar with established due dates and reminder notifications for required certifications. 6. Quarterly monitoring bythe Business Office to verifythat all required certifications have been completed, reviewed, and retained. Planned Implementation Date of Corrective Action: The District has begun implementing these procedures and will have the revised process fully operational by 6/30/2026. All required certifications for the current fiscal year will be collected and maintained going forward. Person Responsible for Corrective Action: Grants Manager, Funds Analyst, Deputy Chief Financial Officer Signature Derek Pinto, Assistant Superintendent of Finance
2024-001
2025-002 Improve Procurement Procedures Federal Program(s) Information Federal Agency: U.S. Department of Education Pass-Through Entity: Massachusetts Department of Elementary and Secondary Education Award Name: Special Education Grants to States Assistance Listing Number: 84.027 Award Year: 2024, 2025 Compliance Requirement: Procurement Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement OMB’s Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (UG) requires that grant recipients follow procurement procedures for the acquisition of property or services under a federal award. Management is also responsible for establishing and maintaining effective internal controls over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. In addition, per Uniform Guidance (2 CFR § 200.327 and 2 CFR Part 200, Appendix II), all contracts made by non-federal entities under federal awards must contain specific provisions as applicable, such as those for the Byrd Anti-Lobbying Amendment and others. These provisions are required to ensure compliance with federal program requirements for procurement. Condition and Context A sample of procurement transactions were tested in order to determine if appropriate procedures were performed in line with Uniform Guidance procurement requirements. As a result of our testing, it was determined that one of our four selections for services paid for by the Special Education Cluster grants did not follow UG procurement procedures and instead relied on state exemptions. In addition, two of our four selections did not contain the required Byrd Anti-Lobbying Amendment contract provision for contracts in excess of $100,0000. Cause The City’s procurement processes did not include sufficient controls to ensure that all federally required contract provisions were incorporated into every contract funded with federal awards and that the more restrictive procurement policies were followed. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that procurements may be awarded to vendors in a manner that is not consistent with federal procurement requirements. Lack of inclusion of all required federal contract provisions increases the risk of noncompliance with Uniform Guidance and could lead to disputes or enforcement issues if regulatory or compliance matters arise. Questioned Costs Known questioned costs for the vendor not appropriately procured are as follows. No questioned costs were reported as it relates to the missing contract provision as the requirement is administrative in nature. AL Number(s) Name of Federal Program or Cluster Questioned Costs 84.027 Special Education Grants to States $384,018 Identification as a Repeat Finding This is a repeat of finding 2024-002 in the prior year. Recommendation The City should address the weaknesses in internal controls noted above in order to ensure that federal procurements are conducted in accordance with federal and state requirements. In addition, the City should enhance its procurement procedures to ensure all contracts funded by federal awards include every provision required by Appendix II to 2 CFR Part 200 as applicable. Regular review of contract templates and procurement checklists should be implemented to support compliance. View of Responsible Officials Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-002 Improve Procurement Procedures Planned Corrective Action: The District will strengthen its procurement procedures for federally funded purchases to ensure compliance with Uniform Guidance requirements. Specifically, the District will: 1. Revise procurement procedures to clearly identify when federal procurement requirements apply in addition to state and local procurement regulations. 2. Develop and implement a federal procurement checklist that must be completed prior to the award of any contract funded in whole or in part with federal grant funds. 3. Work with the Law Department to establish standardized contract templates containing all required federal contract provisions, including the Byrd Anti-Lobbying Amendment when applicable. 4. Require a secondary review bythe Business Office or Grants Management personnel before contract execution to verify compliance with Uniform Guidance procurement standards and required contract clauses. 5. Provide annual training to Business Office staff, grant managers, and other personnel involved in procurement activities regarding federal procurement requirements and contract provisions. 6. Conduct periodic internal reviews of federally funded procurement transactions to ensure ongoing compliance. Planned Implementation Date of Corrective Action: The revised procedures, procurement checklist, and standardized contract templates will be implemented by7 /1/2026. Training will be completed for applicable staff during the current fiscal year and prior to the initiation of future federally funded procurements. Person Responsible for Corrective Action: Assistant Superintendent of Finance Derek Pinto, Assistant Superintendent of Finance
2024-002
2025-003 Improve Controls over Period of Performance Federal Program(s) Information Federal Agency: U.S. Department of Education Pass-Through Entity: Massachusetts Department of Elementary and Secondary Education Award Name: Special Education Grants to States Assistance Listing Number: 84.027 Award Year: 2024 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles, Period of Performance Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Uniform Guidance (2 CFR § 200.403, 200.309) requires that costs charged to a federal award be allowable, allocable, and incurred within the grant’s period of performance. Expenditures incurred outside of the specified performance period are not allowable charges to the federal program. Condition and Context Of the twenty-five non-payroll transactions tested for the Special Education Cluster, two invoices charged to the 2024 award were incurred and paid outside of the grant’s period of performance. The City established purchase orders for these transactions in September of 2024. Due to staffing changes within the Grants and Special Education Departments, attention shifted to fiscal year 2025 activities under the assumption that all fiscal year 2024 obligations had been processed. Consequently, this encumbrance was inadvertently overlooked, and the final grant report was submitted in January based on the remaining available balance. The unprocessed payment was identified only after the vendor contacted the school regarding the outstanding balance, leading to the recognition that the payment was not timely processed. Cause The City did not have effective internal controls to ensure all obligations were identified, tracked, and paid within the grant’s period of performance, particularly during periods of staff turnover. Effect or Potential Effect Payments for obligations incurred outside the period of performance are unallowable under federal regulations. This increases the risk of unallowable costs being charged to the grant. Questioned Costs Known questioned costs are reported as follows: AL Number(s) Name of Federal Program or Cluster Questioned Costs 84.027 Special Education Grants to States $112,707 Identification as a Repeat Finding This is not a repeat finding. Recommendation The City should strengthen internal controls to ensure all purchase orders and obligations are monitored, documented, and paid within the grant’s period of performance. Additional procedures should be implemented to review unliquidated obligations prior to final grant reporting, especially during periods of staff transitions. View of Responsible Officials Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-003 Improve Controls over Period of Performance Planned Corrective Action: The District has strengthened its grant management and closeout procedures to ensure that all expenditures charged to federal awards are incurred, processed, and paid within the applicable period of performance. Specifically, the District will: 1. Implement a formal grant closeout checklist that includes a review of all open purchase orders, encumbrances, unpaid invoices, and outstanding obligations prior to submission of final expenditure reports. 2. Require reconciliation of grant expenditures between the Grants Office, Special Education Department, and Business Office before final grant reports are submitted. 3. Establish periodic reviews of open encumbrances throughout the year to identify outstanding obligations and ensure timely processing of invoices. 4. Designate backup personnel and document grant management procedures to ensure continuity during staffing transitions or vacancies. 5. Require supervisory review and approval of all grant closeout documentation to verify that all allowable expenditures have been recorded and reported appropriately. 6. Provide training to personnel responsible for grant administration and financial reporting regarding federal period-of-performance requirements and grant closeout procedures. Planned Implementation Date of Corrective Action: The revised grant monitoring and closeout procedures have been implemented for all active federal grants and will be fully incoiporated into the District's grant management process beginning with the current fiscal year. Person Responsible for Corrective Action: Grants Manager Signature Derek Pinto, Assistant Superintendent of Finance
2025-004 Maintain Approved Rate Support for Employee Pay Rates and Time and Effort Support Federal Program(s) Information Federal Agency: U.S. Department of Education Pass-Through Entity: Massachusetts Department of Elementary and Secondary Education Award Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Award Year: 2025 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Per 2 CFR 200.430, compensation for personal services must be supported by records that accurately reflect the work performed and be based on approved pay rates consistent with established payroll and personnel policies. Documentation supporting payroll costs charged to Federal awards must be properly authorized and maintained. Condition and Context As part of the testing of twenty-five employees charged to the Child Nutrition Cluster, adequate time and effort documentation supporting the allocation of payroll costs charged to the program for four employees was not provided. Cause Weakness in the design and implementation of internal controls in that payroll costs lacked sufficient supporting documentation to demonstrate costs charged to the program were based on actual work performed. Effect or Potential Effect Due to the weakness in internal controls noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Questioned Costs - Not determinable. Identification as a Repeat Finding - This is not a repeat finding. Recommendation The City should implement formal procedures to ensure all employee pay rates are supported by approved and retained documentation and implement controls to ensure time and effort reporting is prepared, reviewed, and maintained. View of Responsible Officials Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-004 Maintain Approved Rate Support for Employee Pay Rates and Time and Effort Support Planned Corrective Action: The District will strengthen internal controls over payroll costs charged to federal programs by implementing the following corrective measures: 1. Identify all employees whose salaries and wages are charged, in whole or in part, to the Child Nutrition Cluster and other federal awards. 2. Implement a formal process requiring completion of appropriate time and effort certifications in accordance with Uniform Guidance requirements and District policy. 3. Establish procedures to ensure certifications are completed in a timely manner, signed by employees and/or supervisors as required, and maintained in a centralized location. 4. Develop a compliance tracking system to monitor the collection and retention of required documentation throughout the year. 5. Conduct periodic reviews of payroll allocations to verify that payroll charges are supported by appropriate documentation and accurately reflect the work performed. 6. Provide annual training to Child Nutrition, Payroll, Human Resources, and Business Office personnel regarding federal time and effort documentation requirements and record retention responsibilities. Planned Implementation Date of Corrective Action: The District has implemented procedures to identify all federally funded employees and will require completion and retention of all applicable time and effort documentation beginning immediately and for all future reporting periods. Person Responsible for Corrective Action: HR Generalist for Cafeteria Derek Pinto, Assistant Superintendent of Finance
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 29, 2025. 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 1, 2026, which was (173 days ago).
What is a management decision? →2024-001 Maintain Employee’s Time and Effort Records Federal Agency: U.S. Department of Education Award Name: Title I Grants to Local Educational Agencies AL Number(s): 84.010 Award Year: 2023, 2024 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Grants to States and Preschool Grants AL Number(s): 84.027/84.173 Award Year: 2022, 2023, 2024 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the City is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient documentation. Condition and Context A sample of payroll disbursements were tested in order to determine if adequate time and effort certifications were maintained. As a result of our testing, it was determined that time and effort certifications were not maintained for all thirty-four employees tested in the Title I program, and twenty-five employees tested in the Special Education Cluster. Cause Weaknesses in the design and implementation of internal controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts charged to federal awards may not be allowable or in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Number(s) Name of Federal Program or Cluster Questioned Costs 84.010 Title I Grants to Local Educational Agencies $4,663,279 84.027/84.173 Special Education Cluster $2,309,479 Recommendation The City should address the weaknesses in internal controls noted above in order to provide reasonable assurance that federal award transactions are allowable and in accordance with the applicable cost principles. Views of Responsible Official and Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Víews of Responsíble Official and Planned Correctíve Actíon Management agrees with the recommendation. The District recognizes the importance of maintaining accurate and timely documentation to ensure that salaries and wages charged to federal awards are allowable and supported in accordance with federal cost principles. To address the deficiency, the following corrective actions will be taken: . Action: Reinforce the requiremént that all employees whose salaries are charged in whole or in part to federal grants must complete and sign time and effort certifications on at least a semi-annual basis, in accordance with 2 CFR 200.430. . Action: Develop a centralized tracking system to monitor the distribution, collection, and retention of time and effort certifications to ensure completeness and timeliness. . Action: provide training to program directors, supervisors, and staff on the requirements for time and effort reporting and the importance of compliance. . Action: Establish an intemal review process whereby the Grants Manager will conduct periodic spot-checks to confirm thaf certifications are being properly maintained and retained.
2023-003
2024-002 Improve Procurement Procedures Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Grants to States and Preschool Grants AL Number(s): 84.027/84.173 Award Year: 2022, 2023, 2024 Compliance Requirement: Procurement Suspension & Debarment Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (UG) requires that grant recipients follow procurement procedures for the acquisition of property or services under a federal award. Management is also responsible for establishing and maintaining effective internal controls over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context A sample of procurement transactions were tested in order to determine if appropriate procedures were performed in line with Uniform Guidance procurement requirements. As a result of our testing, it was determined that one of our three selections for services paid for by the Special Education Grants to States and Preschool Grants did not follow UG procurement procedures. Cause Weaknesses in the design and implementation of internal controls. Effect or Potential Effect Due to the weaknesses in internal control noted above, there is a risk that procurements may be awarded to vendors in a manner that is not consistent with federal procurement requirements. Known questioned costs are reported as follows: AL Number(s) Name of Federal Program or Cluster Questioned Costs 84.027/84.173 Special Education Cluster $50,916 Recommendation The City should address the weaknesses in internal controls noted above in order to ensure that federal procurements are conducted in accordance with federal and state requirements. Views of Responsible Official and Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Management concurs with the finding and recommendation. The District recognizes the importance of adhering to the procurement standards outlined in OMB's Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). To address the identified deficiency and strengthen internal controls over federal procurements, the following corrective actions have been implemented: Corrective Actions: 1. Policy Clarification o Revise and update the District's written procurement policies and procedures to explicitly incorporate Uniform Guidance requirements, including thresholds and documentation standards' 2. Training & Communication Provide mandatory training to all staff involved in procurement, inlcuding Special Education program staff, on the federal procurement requirements and the City's updated procedures. o Distribuie clear written guidance to staff on the steps required prior to entering into vendor agreements with federal funds. 3. Strengthened Internal Controls o Implement a pre-approval checklist for all procurements to ensure compliance with Uniform Guidance requirements before purchase orders or contracts are finalized. o Require dual review und approval of all procurement transactions funded by federal awards (e.g., Program Director and Business office review). 4. Monitoring and Oversight o Establish a monthly review process conducted by the Grants, Manager/Business Office to confirm that procurements funded with federal awards are compliant and properly documented. o Maintain procurement files with required documentation (e.g., quotes, bids, justification for vendor selection) to support all transactions.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 2024. 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 November 29, 2024, which was (630 days ago).
What is a management decision? →Lack of Time and Effort Documentation for Personnel Costs Condition: During the audit period, it was discovered that the School Department did not maintain appropriate time and effort documentation for employees whose salaries are charged, in whole or in part, to federal awards. Criteria: According to Uniform Guidance (2 CFR 200.430(i)), for salaries and wages to be charged to federal awards, records must accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Cause: The City did not follow their established internal control system that requires time and effort reports or equivalent documentation to be completed and maintained for employees engaged in federally funded activities. Effect: The lack of proper time and effort documentation raises the risk of misstating salary expenses charged to federal programs and may result in questioned costs due to noncompliance with federal regulations. Questioned Costs: Total payroll costs charged to the grants in 2023 was as follows: Recommendation: The City should follow their written policies and procedures outlining the time and effort reporting and documentation requirements. Management should ensure the standardized forms are approved by the individual in charge of the grant and overseen by grant management personnel. This will ensure compliance is not impacted by employee turnover in the future. Additionally, training should be provided to ensure that all personnel are aware of documentation requirements. Views of Responsible Officials and Planned Corrective Actions: Please see submitted corrective action plan for views of responsible officials and planned corrective actions.
Views of Responsibte Officials and Planned Corrective Actions: The School District will immediately begin collecting the time and effort documentation for the impacted grants for the current fiscal year (FY24) and into future periods as required. lf the Oversight Agency has questions regarding this plan, please call Amanda Dupont, lnternal Auditor, at 978-674-2102
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2020, which was (2156 days ago).
What is a management decision? →2019-001: Equitable Sharing Program CFDA #16.922 Condition and criteria: The City?s Police Department (Department) participates in the Equitable Sharing Program in which funds seized through various legal actions are distributed to local Department?s to utilize for the purchase of equipment and other costs associated with public safety operations. An inventory must be maintained of all related equipment purchases made with Equitable Sharing Program funds. Additionally, some of the purchases made exceed the City?s capital asset threshold and therefore should also be reported to the City Auditor for financial reporting purposes as part of the City?s capital asset balance. Context: The Department has not complied with the grant requirements by the lack of proper procedures in place to maintain a comprehensive and up to date inventory listing of all purchases made with Equitable Sharing Program funds, and to provide the City Auditor with information on purchases that exceed the City?s capital asset threshold. Effect: The Department is not in compliance with grant requirements. Cause: Departmental turnover and lack of formal written procedures for handling of grant purchases. Questioned Costs: N/A Auditors? Recommendation: We recommend that the Department implement written procedures for all personnel that handle Equitable Sharing Program funds that outline the procedures and requirements for maintaining a complete and up to date inventory of all purchases made and what purchases must also be reported to the City Auditor?s Office for financial reporting purposes.
CORRECTIVE ACTION PLAN The City of Lowell, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of the independent public accounting firm: Powers and Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit Period: 7/1/18 - 6/30/19 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING ? Major Federal Award Program 2019-001: Equitable Sharing Program CFDA #16.922 Condition and criteria: The City?s Police Department (Department) participates in the Equitable Sharing Program in which funds seized through various legal actions are distributed to local Department?s to utilize for the purchase of equipment and other costs associated with public safety operations. An inventory must be maintained of all related equipment purchases made with Equitable Sharing Program funds. Additionally, some of the purchases made exceed the City?s capital asset threshold and therefore should also be reported to the City Auditor for financial reporting purposes as part of the City?s capital asset balance. Context: The Department has not complied with the grant requirements by the lack of proper procedures in place to maintain a comprehensive and up to date inventory listing of all purchases made with Equitable Sharing Program funds, and to provide the City Auditor with information on purchases that exceed the City?s capital asset threshold. Effect: The Department is not in compliance with grant requirements. Cause: Departmental turnover and lack of formal written procedures for handling of grant purchases. Questioned Costs: N/A Auditors? Recommendation: We recommend that the Department implement written procedures for all personnel that handle Equitable Sharing Program funds that outline the procedures and requirements for maintaining a complete and up to date inventory of all purchases made and what purchases must also be reported to the City Auditor?s Office for financial reporting purposes. The City of Lowell City Hall ? 375 Merrimack Street ? Lowell, MA 01852 P: 978.446.7200 ? F: 978.970.4007 www.LowellMA.gov Views of Responsible Officials: The Lowell Police Department has since implemented a written policy and procedure manual for all personnel that handle the Equitable Sharing Program funds. Additionally, an up to date inventory list of all purchases made through the program has been created and will be maintained by the Department. This report will be submitted to the City Auditor?s Office on the quarterly basis for financial reporting purposes.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 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 November 7, 2019, which was (2479 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 2018. 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 August 25, 2018, which was (2918 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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