EIN: 046001415
UEI: N5F2KKASSZR7
Audited by: CBIZ CPAS P.C.
Cognizant agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 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 January 31, 2026 (224 days ago).
What is a management decision? →As allowed under program requirements, the City determined its’ eligible actual revenue for the calendar year December 31, 2023. The calendar year approach has been consistently used since calendar year 2020. The amount of actual revenue for the calendar year ended December 31, 2023, was $900,087,916; however, when completing the Project & Expenditure Report for the calendar year ended December 31, 2023, the City only reported actual revenue of $795,459,017. The difference in calculation did not impact amounts claimed as lost revenue. Cause: The deficiency was a result of a misinterpretation of program requirements when reporting the amount of actual revenue on the Project & Expenditure report. The City should have reported the actual revenue used in the revenue loss calculation but only reported the General Fund portion of the actual revenue. Effect: Incorrect reporting can effect the administration of the program by the grantor. Questioned Costs: None. Context: The program instruction were misinterpreted. The revenues spanned multiple funds rather than just the general fund which led to the inaccurate reporting regarding this specific award. Recommendation: We recommend that the City enhance their internal controls over the requirements of this program to ensure those preparing and reviewing the reports have the appropriate understanding and information needed to ensure completeness and accuracy of information being reported.
Show full finding ▾Hide full finding ▴Criteria: According to Uniform Guidance 2 CFR 200.303, the non-federal entity must establish and maintain effective internal controls over compliance for federal awards to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: As allowed under program requirements, the City determined its’ eligible actual revenue for the calendar year December 31, 2023. The calendar year approach has been consistently used since calendar year 2020. The amount of actual revenue for the calendar year ended December 31, 2023, was $900,087,916; however, when completing the Project & Expenditure Report for the calendar year ended December 31, 2023, the City only reported actual revenue of $795,459,017. The difference in calculation did not impact amounts claimed as lost revenue. Cause: The deficiency was a result of a misinterpretation of program requirements when reporting the amount of actual revenue on the Project & Expenditure report. The City should have reported the actual revenue used in the revenue loss calculation but only reported the General Fund portion of the actual revenue. Effect: Incorrect reporting can effect the administration of the program by the grantor. Questioned Costs: None. Context: The program instruction were misinterpreted. The revenues spanned multiple funds rather than just the general fund which led to the inaccurate reporting regarding this specific award. Recommendation: We recommend that the City enhance their internal controls over the requirements of this program to ensure those preparing and reviewing the reports have the appropriate understanding and information needed to ensure completeness and accuracy of information being reported.
Views of Responsible Officials and Planned Corrective Actions: Management agrees and plans to provide for additional training to ensure those preparing and reviewing the reports have the appropriate understanding and information to ensure accuracy and completeness in the information being reported. Management will create, to review and sign, a "checklist" of requirements needed to ensure compliance with the program's rules. The checklist will be reviewed, and incorporated into the minutes, as part of the weekly ARPA Oversight Meetings. The checklist will be completed and signed by management prior to submitting any reports. Past reports will be reviewed and corrected prior to submission of the next quarterly report. All changes will be incorporated into the City's controls prior to the submission of the next quarterly report due April 30, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on December 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
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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