EIN: 046001399
UEI: LGL5JFM5KDB8
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 24, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on January 14, 2026 — management decision was due July 14, 2026.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Cause: The City did not have a clear understanding of the reporting requirements for obligations. Effect: The City did not properly report amounts obligated in the June 30, 2023 Project and Expenditure report. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to only report obligations on the Project and Expenditure reporting for items that meet the federal criteria for reporting as an obligation. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – CFDA 21.027 Criteria: 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. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Cause: The City did not have a clear understanding of the reporting requirements for obligations. Effect: The City did not properly report amounts obligated in the June 30, 2023 Project and Expenditure report. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to only report obligations on the Project and Expenditure reporting for items that meet the federal criteria for reporting as an obligation. Views of Responsible Official: Management agrees with the finding.
Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when the Project and Expenditure Report for Q4 2023 is due Contact: Diane Smith, City Auditor
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
An invoice was charged for services performed prior to the approval date by the passthrough agency. Cause: Invoice service dates were not properly identified by the City. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $45,366.80 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 ▴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 for services performed prior to the approval date by the passthrough agency. Cause: Invoice service dates were not properly identified by the City. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $45,366.80 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: An invoice was charged for services performed prior to the approval date by the pass-through agency. Corrective Action Planned: This issue identified was an invoice charged for services performed prior to the approved date by the pass-through agency. It has been the practice of the District to wait to request grant numbers from City Hall until the grant has been fully approved from DESE and voted on by the School Committee. Only at that point are staff provided with the grant account numbers. To further tighten our process and avoid the issue that occurred we have added a safeguard. The document that is shared with staff providing the grant budget and account numbers is now headed in bold red lettering with a statement ?Grant Start Date xx/xx/xxxx NO EXPENSES CAN BE INCURRED BEFORE THIS DATE?. Anticipated Completion Date: Completed Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
An invoice was charged for services performed prior to the approval date by the passthrough agency. Cause: Invoice service dates were not properly identified by the City. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $45,366.80 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 ▴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 for services performed prior to the approval date by the passthrough agency. Cause: Invoice service dates were not properly identified by the City. Effect: The City expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $45,366.80 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: An invoice was charged for services performed prior to the approval date by the pass-through agency. Corrective Action Planned: This issue identified was an invoice charged for services performed prior to the approved date by the pass-through agency. It has been the practice of the District to wait to request grant numbers from City Hall until the grant has been fully approved from DESE and voted on by the School Committee. Only at that point are staff provided with the grant account numbers. To further tighten our process and avoid the issue that occurred we have added a safeguard. The document that is shared with staff providing the grant budget and account numbers is now headed in bold red lettering with a statement ?Grant Start Date xx/xx/xxxx NO EXPENSES CAN BE INCURRED BEFORE THIS DATE?. Anticipated Completion Date: Completed Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
Six of the eight applications tested during the verification process were not selected from error prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2019-001 Recommendation: The School should implement procedures to perform its verification process using error prone applications when required. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 7 CFR section 245.6a, unless eligible for an alternative sample size, the sample size for verification shall equal the lesser of three percent of all approved applications as of October 1 of the school year, selected from error prone applications or 3,000 error prone applications. Condition: Six of the eight applications tested during the verification process were not selected from error prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2019-001 Recommendation: The School should implement procedures to perform its verification process using error prone applications when required. Views of Responsible Official: Management agrees with the finding.
Condition: Six of the eight applications tested during the verification process were not from error prone applications as required by grant regulations. Corrective Action Planned: The District will ensure all applications that are verified are the error prone applications only. The District has been doing this for the 2020-2021 verification process, so moving forward we will always select those applications to verify. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
2019-001
Three vendors were awarded a contract without proper competitive procurement processes. Cause: The City 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: $84,348 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 ▴Criteria: Per 2 CFR section 200.319, procurement must provide for full and open competition. Condition: Three vendors were awarded a contract without proper competitive procurement processes. Cause: The City 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: $84,348 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: Three vendors were award contracts 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: Immediate Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
Six of the eight applications tested during the verification process were not selected from error prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2019-001 Recommendation: The School should implement procedures to perform its verification process using error prone applications when required. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: Per 7 CFR section 245.6a, unless eligible for an alternative sample size, the sample size for verification shall equal the lesser of three percent of all approved applications as of October 1 of the school year, selected from error prone applications or 3,000 error prone applications. Condition: Six of the eight applications tested during the verification process were not selected from error prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2019-001 Recommendation: The School should implement procedures to perform its verification process using error prone applications when required. Views of Responsible Official: Management agrees with the finding.
Condition: Six of the eight applications tested during the verification process were not from error prone applications as required by grant regulations. Corrective Action Planned: The District will ensure all applications that are verified are the error prone applications only. The District has been doing this for the 2020-2021 verification process, so moving forward we will always select those applications to verify. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
2019-001
Three vendors were awarded a contract without proper competitive procurement processes. Cause: The City 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: $84,348 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 ▴Criteria: Per 2 CFR section 200.319, procurement must provide for full and open competition. Condition: Three vendors were awarded a contract without proper competitive procurement processes. Cause: The City 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: $84,348 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: Three vendors were award contracts 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: Immediate Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform its verification process using error-prone applications when required. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Criteria: Performing a check on the verification of household income on a sample of approved applications for free and reduced meals is an annual requirement of this grant cluster. The sample must be selected from error-prone applications if the non-response rate in the prior year was 20 percent or greater. Condition: Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform its verification process using error-prone applications when required. Views of Responsible Official: Management agrees with the finding.
Finding 2019-001 Condition: Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Corrective Action Planned: The district will ensure all applications that are verified are the error prone applications only. The district has been doing this for 19-20 verification process, so moving forward we will always select those applications to verify. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Cause: A lack of procedures to review all applications and the point-of-sale meals system to ensure completeness and accuracy. Effect: The City cannot ensure that meals are reimbursed for the correct amount. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to review and approve all applications to ensure accuracy and to review the point-of-sales meal system to ensure that all student eligibility statuses are accurately reflected. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Criteria: School lunch officials determine eligibility for students through direct certification or the free and reduced meals application process at the beginning of each school year. Condition: Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Cause: A lack of procedures to review all applications and the point-of-sale meals system to ensure completeness and accuracy. Effect: The City cannot ensure that meals are reimbursed for the correct amount. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to review and approve all applications to ensure accuracy and to review the point-of-sales meal system to ensure that all student eligibility statuses are accurately reflected. Views of Responsible Official: Management agrees with the finding.
Finding 2019-002 Condition: Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Corrective Action Planned: It is possible that some of the physical applications tested were later changed due to direct-certification. The district will triple check our applications for income verification as well as rechecking all applications that come in multiple times a year from the same families. We will cross check those applications with meal magic to ensure accuracy. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
The City has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The City is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-003 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Significant Deficiency in Internal Controls Over Compliance Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The City has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The City is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Finding 2019-003 Condition: The City has not documented in writing its policies regarding federal awards. Corrective Action Planned: The district is currently developing a Federal Grants Policy and Procedures manual. Anticipated Completion Date: 6/30/2020 Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform its verification process using error-prone applications when required. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Criteria: Performing a check on the verification of household income on a sample of approved applications for free and reduced meals is an annual requirement of this grant cluster. The sample must be selected from error-prone applications if the non-response rate in the prior year was 20 percent or greater. Condition: Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Cause: The School Lunch Office lacked review procedures to ensure that the verification process was performed in accordance with program requirements. Effect: The City did not materially comply with the requirements of the verification process. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to perform its verification process using error-prone applications when required. Views of Responsible Official: Management agrees with the finding.
Finding 2019-001 Condition: Eight of the thirteen applications tested during the verification process were not from error-prone applications as required by grant regulations. Corrective Action Planned: The district will ensure all applications that are verified are the error prone applications only. The district has been doing this for 19-20 verification process, so moving forward we will always select those applications to verify. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Cause: A lack of procedures to review all applications and the point-of-sale meals system to ensure completeness and accuracy. Effect: The City cannot ensure that meals are reimbursed for the correct amount. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to review and approve all applications to ensure accuracy and to review the point-of-sales meal system to ensure that all student eligibility statuses are accurately reflected. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Criteria: School lunch officials determine eligibility for students through direct certification or the free and reduced meals application process at the beginning of each school year. Condition: Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Cause: A lack of procedures to review all applications and the point-of-sale meals system to ensure completeness and accuracy. Effect: The City cannot ensure that meals are reimbursed for the correct amount. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should implement procedures to review and approve all applications to ensure accuracy and to review the point-of-sales meal system to ensure that all student eligibility statuses are accurately reflected. Views of Responsible Official: Management agrees with the finding.
Finding 2019-002 Condition: Of the forty applications selected for testing, seven were not approved at the correct eligibility level (free, reduced or paid) based on federal income guidelines and two were approved correctly but not implemented in the point-of-sale meals system at the correct eligibility level. Corrective Action Planned: It is possible that some of the physical applications tested were later changed due to direct-certification. The district will triple check our applications for income verification as well as rechecking all applications that come in multiple times a year from the same families. We will cross check those applications with meal magic to ensure accuracy. Anticipated Completion Date: Immediate Contact: Linda Weintraub: lweintraub@mps-edu.org
The City has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The City is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-003 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553, 10.555 & 10.559 Significant Deficiency in Internal Controls Over Compliance Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The City has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The City is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Finding 2019-003 Condition: The City has not documented in writing its policies regarding federal awards. Corrective Action Planned: The district is currently developing a Federal Grants Policy and Procedures manual. Anticipated Completion Date: 6/30/2020 Contact: Doug Dias: ddias@mps-edu.org
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 20, 2019 — management decision was due August 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on December 25, 2017 — management decision was due June 25, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 2017.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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