EIN: 046001418
UEI: ZDFNGC6F65L3
Audited by: CliftonLarsonAllen LLP
Cognizant agency: 84 [Department of Education]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2025 (344 days ago).
What is a management decision? →UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency in Internal Control over Compliance and Other Matter 2024-001 Community Development Block Grant; ALN # 14.218 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: For two (2) of five subawards in our audit sample, the required reports were not filed with FSRS. Questioned Costs: None. Cause: Procedures need to be strengthened to ensure all required subaward reports are filed with FSRS. Effect: Noncompliance with federal reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Significant Deficiency in Internal Control over Compliance and Other Matter 2024-001 Community Development Block Grant; ALN # 14.218 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: For two (2) of five subawards in our audit sample, the required reports were not filed with FSRS. Questioned Costs: None. Cause: Procedures need to be strengthened to ensure all required subaward reports are filed with FSRS. Effect: Noncompliance with federal reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Views of Responsible Officials: Management agrees with the finding.
The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development 2024-001 Community Development Block Grant - Assistance Listing Number 14.218 Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FSRS reporting requirements and ensure all subawards are appropriately reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Assistant Budget Director – Grants Planned completion date for corrective action plan: April 30, 2025
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
UNITED STATES DEPARTMENT OF AGRICULTURE Significant Deficiency in Internal Control over Compliance 2023-001 Child Nutrition Cluster; ALN # 10.555 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two (2) of five vendors in our audit sample, documentation provided did not support that the City’s verifications of vendor status was performed timely for the period under audit. Questioned Costs: None. The vendors were not suspended or debarred. Cause: Procedures were not in place to verify vendors’ status timely for all vendors. Effect: While this did not occur in the instances identified in this finding, lack of timely verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to timely document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF AGRICULTURE Significant Deficiency in Internal Control over Compliance 2023-001 Child Nutrition Cluster; ALN # 10.555 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For two (2) of five vendors in our audit sample, documentation provided did not support that the City’s verifications of vendor status was performed timely for the period under audit. Questioned Costs: None. The vendors were not suspended or debarred. Cause: Procedures were not in place to verify vendors’ status timely for all vendors. Effect: While this did not occur in the instances identified in this finding, lack of timely verification of vendors’ debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to timely document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
DEPARTMENT OF AGRICULTURE 2023-001 Child Nutrition Cluster – Assistance Listing Numbers 10.553, 10.555 Recommendation: We recommend procedures be strengthened to timely document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program management has begun the process of strengthening procedures to timelier document the verifications with either contract certifications and/or screenshots of SAM.gov searches. Name(s) of the contact person(s) responsible for corrective action: Program management. Planned completion date for corrective action plan: As soon as possible.
UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES Significant Deficiency in Internal Control over Compliance and Other Matter 2023-002 Head Start Program; ALN # 93.600 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Criteria or Specific Requirement: The SF-429 report is a required annual report. Condition and Context: The SF-429 for the period under audit had not been filed at the time of our audit. Questioned Costs: None. Cause: Procedures were not in place to file the report timely. Effect: Noncompliance with reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be implemented to file all required reports timely. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES Significant Deficiency in Internal Control over Compliance and Other Matter 2023-002 Head Start Program; ALN # 93.600 Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Criteria or Specific Requirement: The SF-429 report is a required annual report. Condition and Context: The SF-429 for the period under audit had not been filed at the time of our audit. Questioned Costs: None. Cause: Procedures were not in place to file the report timely. Effect: Noncompliance with reporting requirements. Repeat Finding: No. Recommendation: We recommend procedures be implemented to file all required reports timely. Views of Responsible Officials: Management agrees with the finding.
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Program – Assistance Listing Number 93.600 Recommendation: We recommend procedures be implemented to file all required reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program management has begun the process of strengthening procedures to timelier file all reports. Name(s) of the contact person(s) responsible for corrective action: Program management. Planned completion date for corrective action plan: As soon as possible.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
Other Matters and Significant Deficiency in Internal Control over Compliance 2021-001 Community Development Block Grants, Assistance Listing No. 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Period: July 1, 2020 ? June 30, 2021 Compliance Requirement: Reporting Criteria or Specific Requirement: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition and Context: The FFATA reports for the two (2) subawards selected for testing in our statistically valid sample were submitted greater than one month after the subaward obligation date. The following is a summary of the testing performed and the results: [SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE] Questioned Costs: None Cause: Procedures were not adhered to for complying with FFATA reporting requirements. Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to comply with reporting requirements. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Other Matters and Significant Deficiency in Internal Control over Compliance 2021-001 Community Development Block Grants, Assistance Listing No. 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Period: July 1, 2020 ? June 30, 2021 Compliance Requirement: Reporting Criteria or Specific Requirement: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition and Context: The FFATA reports for the two (2) subawards selected for testing in our statistically valid sample were submitted greater than one month after the subaward obligation date. The following is a summary of the testing performed and the results: [SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE] Questioned Costs: None Cause: Procedures were not adhered to for complying with FFATA reporting requirements. Effect: Noncompliance with the federal grant program occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to comply with reporting requirements. Views of Responsible Officials: Management agrees with the finding.
The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: July 1, 2020 ? June 30, 2021 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2021-001 Community Development Block Grant - AL No. 14.218 Recommendation: We recommend procedures be strengthened to comply with FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FFATA reporting requirements by reviewing the FFATA regulations and creating a checklist to ensure monthly reporting deadlines are met. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Grants Compliance Manager Planned completion date for corrective action plan: September 30, 2022 If there are any questions regarding this plan, please contact Alexis Delgado, Grants Compliance Manager at Delgadoa@worcesterma.gov.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
Federal agency: U.S. Department of Agriculture Federal program: Child Nutrition Cluster CFDA Number: 10.553, 10.555 Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education Pass-Through Number(s): 14-348 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Noncompliance Compliance Requirement: Procurement, Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For four of ten vendors in our statistically valid sample, documentation was not provided to support that the Authority verified the vendor was not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instances identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture Federal program: Child Nutrition Cluster CFDA Number: 10.553, 10.555 Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education Pass-Through Number(s): 14-348 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Noncompliance Compliance Requirement: Procurement, Suspension and Debarment Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.213 states that nonfederal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For four of ten vendors in our statistically valid sample, documentation was not provided to support that the Authority verified the vendor was not debarred or suspended from participation in Federal assistance programs or activities. Questioned Costs: None Cause: Procedures were not in place to document the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities. Effect: While this did not occur in the instances identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2020-001 Child Nutrition Cluster - CFDA No. 10.553 and 10.555 Recommendation: We recommend procedures be strengthened to document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: At the start of each fiscal year, or at the start of each new vendor contract, all nutrition department vendors will be checked on the sam.gov website for their current suspension or debarment status. If a vendor is not listed on the sam.gov website, which results in a ?no records found? response, an additional certification must be signed by the vendor. The certification must be signed annually, or at the start of a contract. It will state that neither it nor its principals is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation. Name(s) of the contact person(s) responsible for corrective action: Tara Thompson Planned completion date for corrective action plan: This corrective action plan will be in place at the start of the 2021-2022 school year.
Federal agency: U.S. Department of Labor Federal program: WIOA Cluster CFDA Number: 17.258, 17.259, 17.278 Pass-Through Agency: Massachusetts State Department of Career Services Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Deficiency in Internal Control over Compliance ? Noncompliance Compliance Requirement: Subrecipient Monitoring Criteria or specific requirement: CFR Title 2 Part 200.331(d) through (f) states that a pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition and Context: One of three subrecipients in our statistically valid sample was not monitored in accordance with CFR Title 2 Part 200.331(d) through (f). Questioned costs: None Cause: The COVID-19 pandemic created challenges in performing monitoring procedures. Effect: Noncompliance with the federal program occurred. Repeat Finding: No Recommendation: We recommend procedures be developed to perform and document monitoring procedures through remote/online means in the event that monitoring cannot be performed in-person/onsite. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Labor Federal program: WIOA Cluster CFDA Number: 17.258, 17.259, 17.278 Pass-Through Agency: Massachusetts State Department of Career Services Pass-Through Number(s): Various (see Schedule of Expenditures of Federal Awards) Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Deficiency in Internal Control over Compliance ? Noncompliance Compliance Requirement: Subrecipient Monitoring Criteria or specific requirement: CFR Title 2 Part 200.331(d) through (f) states that a pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition and Context: One of three subrecipients in our statistically valid sample was not monitored in accordance with CFR Title 2 Part 200.331(d) through (f). Questioned costs: None Cause: The COVID-19 pandemic created challenges in performing monitoring procedures. Effect: Noncompliance with the federal program occurred. Repeat Finding: No Recommendation: We recommend procedures be developed to perform and document monitoring procedures through remote/online means in the event that monitoring cannot be performed in-person/onsite. Views of responsible officials: Management agrees with the finding.
2020-002 WIOA Cluster - CFDA No. 17.258, 17.259 and 17.278 Recommendation: We recommend procedures be developed to perform and document monitoring procedures through remote/online means in the event that monitoring cannot be performed in-person/onsite. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to extenuating circumstances related to COVID-19, one onsite financial monitoring of a subrecipient was not able to be conducted. The monitoring was scheduled for March 25, 2020 and our office was shut down March 18, 2020. Subrecipients were also closed as non- essential. At the time of this writing, subrecipient offices remain closed and staff continue to work remotely or in a hybrid capacity. The final monitoring that was not conducted during FY20 is being conducted with the FY21 monitoring currently in process. While an on-site visit is not possible, requested documentation has been provided electronically and a meeting via WebEx (or similar platform) is being scheduled to provide a virtual ?on site? monitoring. During this meeting, the Financial Monitoring tool will be reviewed and any question documents reviewed will be addressed. Financial procedures for FY22 will be updated in the Subrecipient monitoring section to include language on how future monitoring will take place should we be forced to conduct the visits in a virtual remote capacity. Monitorings will always be conducted on-site when possible. Name(s) of the contact person(s) responsible for corrective action: Carlene A. Godfrey / Heather S. Mahall Planned completion date for corrective action plan: Corrective action will be completed by 09/30/21
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
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FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
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2015-006
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