{ "source": "Commonwealth of Massachusetts Single Audit Reports, fiscal 2023 to 2025, CliftonLarsonAllen LLP for the Office of the Comptroller", "digitized": "2026-10-16", "summary": { "2023": { "report_date": "June 28, 2024", "major_programs": 23, "qualified": 9, "federal_spending": 29786708060, "url": "https://www.macomptroller.org/wp-content/uploads/single-audit-report_fy-2023.pdf", "findings": 37, "material_weaknesses": 13, "significant_deficiencies": 24, "repeats": 11, "questioned_dollars": 528131, "auditor": "CliftonLarsonAllen LLP", "fiscal_year_end": "June 30, 2023" }, "2024": { "report_date": "June 10, 2025", "major_programs": 19, "qualified": 9, "federal_spending": 29539884468, "url": "https://www.macomptroller.org/wp-content/uploads/single-audit-report_fy-2024.pdf", "findings": 39, "material_weaknesses": 17, "significant_deficiencies": 22, "repeats": 23, "questioned_dollars": 187476, "auditor": "CliftonLarsonAllen LLP", "fiscal_year_end": "June 30, 2024" }, "2025": { "report_date": "April 29, 2026", "major_programs": 21, "qualified": 11, "federal_spending": 28769475197, "url": "https://www.macomptroller.org/wp-content/uploads/single-audit-report_fy-2025.pdf", "findings": 36, "material_weaknesses": 17, "significant_deficiencies": 19, "repeats": 20, "questioned_dollars": 5499, "auditor": "CliftonLarsonAllen LLP", "fiscal_year_end": "June 30, 2025" } }, "findings": [ { "year": 2023, "id": "2023-001", "type": "Financial statements", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "", "program": "Accounting and Financial Reporting: Unemployment Compensation Trust Fund", "requirement": "Financial reporting", "category": "State accounting and financial reports", "severity": "Material weakness", "material_noncompliance": false, "repeat": true, "prior": "Yes, 2022-001", "questioned_costs": "Not applicable", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (EOLWD) is responsible for maintaining the books and records of the Unemployment Compensation Trust Fund (Fund), which is reported as a major enterprise fund in the Commonwealth’s Annual Comprehensive Financial Report (ACFR)." }, { "year": 2023, "id": "2023-002", "type": "Financial statements", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "", "program": "Accounting and Financial Reporting - Special Contribution Unemployment Compensation Trust Fund", "requirement": "Financial reporting", "category": "State accounting and financial reports", "severity": "Material weakness", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Not applicable", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (EOLWD) is responsible for maintaining the books and records of the Special Contribution Unemployment Compensation Trust Fund (Fund), which is reported as part of the Unemployment Compensation Trust Fund (a major enterprise fund) in the Commonwealth’s Annual Comprehensive Financial Report (ACFR)." }, { "year": 2023, "id": "2023-003", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Agriculture", "program": "WIC Special Supplemental Nutrition Program for Women, Infants, and Children", "requirement": "Period of Performance", "category": "Timing of federal money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None above reportable threshold.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) charged costs to the federal grant after the end of the grant’s allowable period of performance." }, { "year": 2023, "id": "2023-004", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Agriculture", "program": "WIC Special Supplemental Nutrition Program for Women, Infants, and Children", "requirement": "Eligibility: Subrecipient Agreements", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None", "questioned_dollars": 0, "condition": "The subaward agreements issued to eligible subrecipients was did not contain all of the required data." }, { "year": 2023, "id": "2023-005", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Agriculture", "program": "Child and Adult Care Food Program", "requirement": "Eligibility, Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2022-004", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) was unable to provide documentation that it issued subawards in compliance with federal regulations." }, { "year": 2023, "id": "2023-006", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance, COVID-19: Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Benefit Payments", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-009", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not complete BAM case investigations within the time limits established in the ET Handbook No. 395." }, { "year": 2023, "id": "2023-007", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2023, "id": "2023-008", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Earmarking", "category": "Spending required shares on the right things", "severity": "Material weakness", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) was unable to provide documentation of internal controls used to ensure compliance with the program’s earmarking requirements." }, { "year": 2023, "id": "2023-009", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: VETS-402(A/B)", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "Reports submitted by the Executive Office of Labor and Workforce Development (the Department) did not agree with supporting documentation." }, { "year": 2023, "id": "2023-010", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster, Employment Service Cluster", "requirement": "Allowable Costs/Cost Principles: Time and Effort Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-012", "questioned_costs": "WIOA: Undetermined amount related to budgeted combination codes.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) charged budgeted personnel costs to the program instead of actual costs due to errors coding employee timesheets." }, { "year": 2023, "id": "2023-011", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster, Employment Service Cluster", "requirement": "Reporting: ETA 9130: Financial Report", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-010", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 9130 financial reports submitted by the Executive Office of Labor and Workforce Development (the Department) did not agree to supporting documentation." }, { "year": 2023, "id": "2023-012", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster, Employment Service Cluster", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-013", "questioned_costs": "WIOA Cluster: Undetermined Employment Service Cluster: None", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) omitted required federal award information from subawards it issued from the programs and did not adequately monitor subrecipients." }, { "year": 2023, "id": "2023-013", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2022-011", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information to FSRS on a timely basis." }, { "year": 2023, "id": "2023-014", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Earmarking", "category": "Spending required shares on the right things", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Unable to determine.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) did not properly report compliance with the program’s earmarking requirements." }, { "year": 2023, "id": "2023-015", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of the Treasury", "program": "COVID-19: Emergency Rental Assistance Program", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Housing and Livable Communities (Department) omitted required federal award information from subawards it issued from the program." }, { "year": 2023, "id": "2023-016", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of the Treasury", "program": "COVID-19: Emergency Rental Assistance Program", "requirement": "Eligibility", "category": "Eligibility checks", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$5,822, the amount paid to an ineligible participant of the program.", "questioned_dollars": 5822, "condition": "The Executive Office of Housing and Livable Communities (Department) provided program assistance to an ineligible participant of the program." }, { "year": 2023, "id": "2023-017", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Education", "program": "Title I Grants to Local Educational Agencies", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) did not report subaward information to FSRS timely during FY 2023." }, { "year": 2023, "id": "2023-018", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Education", "program": "COVID-19: Elementary and Secondary School Emergency Relief Fund (ESSER) COVID-19: American Rescue Plan: Elementary and Secondary School Emergency Relief (ARP ESSER)", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-017", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) did not report subaward information to FSRS timely during FY 2023." }, { "year": 2023, "id": "2023-019", "type": "Federal program", "state_agency": "Massachusetts Executive Office of Education", "federal_agency": "U.S. Department of Education", "program": "COVID-19: Governor’s Emergency Education Relief (GEER) Fund", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) was unable to provide documentation that subawards it issued contained all required federal information." }, { "year": 2023, "id": "2023-020", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Elders Affairs (Department) did not report subaward information to FSRS during FY 2023." }, { "year": 2023, "id": "2023-021", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Earmarking: Administrative Costs", "category": "Spending required shares on the right things", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$105,694 reflects the administrative costs over the 5% threshold.", "questioned_dollars": 105694, "condition": "The Executive Office of Elders Affairs (Department) calculation to determine the 5% administrative earmark contained grant awards for ALN 93.043, and 93.052 which are not part of the federal aging cluster." }, { "year": 2023, "id": "2023-022", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Subrecipient Monitoring: Subaward Agreement", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Elders Affairs’ (Department) subawards did not contain all required federal information." }, { "year": 2023, "id": "2023-023", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Immunization Cooperative Agreements, COVID-19 - Immunization Cooperative Agreements", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information to FSRS during FY 2023." }, { "year": 2023, "id": "2023-024", "type": "Federal program", "state_agency": "Office for Refugees and Immigrants (ORI)", "federal_agency": "U.S. Department of Health and Human Services", "program": "Refugee and Entrant Assistance State Administered Programs", "requirement": "Subrecipient Monitoring: Subaward Agreement", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Office for Refugees and Immigrants (ORI) subawards did not contain all required federal information." }, { "year": 2023, "id": "2023-025", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Refugee and Entrant Assistance State Administered Programs (Refugee) Opioid-STR Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse (SABG)", "requirement": "Subrecipient Monitoring: Subaward Agreement", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) subawards did not contain all required federal information." }, { "year": 2023, "id": "2023-026", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance, COVID-19: Low-Income Home Energy Assistance", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2022-018", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Housing and Livable Communities (Department) did not report subaward information to FSRS during FY 2023." }, { "year": 2023, "id": "2023-027", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance, COVID-19: Low-Income Home Energy Assistance", "requirement": "Reporting: Special Reporting", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2022-019", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "Special reports submitted by the Executive Office of Housing and Livable Communities (Department) did not agree to supporting documentation." }, { "year": 2023, "id": "2023-028", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance, COVID-19: Low-Income Home Energy Assistance", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Housing and Livable Communities (Department) omitted required federal award information from subawards it issued from the program." }, { "year": 2023, "id": "2023-029", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Allowable Activities/Allowable Costs Special Tests and Provisions: Provider Eligibility and Provider Health and Safety Standards", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2022-020", "questioned_costs": "$11,885, the amount of claims paid to ineligible providers.", "questioned_dollars": 11885, "condition": "Claims were paid to providers whose eligibility was not properly documented." }, { "year": 2023, "id": "2023-030", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Special Tests and Provisions: ADP Risk Analysis and System Security Review", "category": "Program specific rules", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (Department) was unable to provide documentation that it had reviewed provider Service Organization Controls (SOC) reports." }, { "year": 2023, "id": "2023-031", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Special Tests and Provisions: Medical Loss Ratio (MLR)", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (Department) did not ensure that all reports contained an attestation of accuracy regarding the calculation of the medical loss ratio." }, { "year": 2023, "id": "2023-032", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Special Tests and Provisions: Refunding of Federal Share of Medicaid Overpayments to Providers", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$397,143, which represents the total understatement of the reported federal share of overpayments to be refunded.", "questioned_dollars": 397143, "condition": "Errors were made by the Executive Office of Health and Human Services (Department) when calculating the federal share of the overpayments to be returned on the CMS-64." }, { "year": 2023, "id": "2023-033", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information to FSRS within thirty days after issuing the award." }, { "year": 2023, "id": "2023-034", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Allowable Cost/Cost Principles: Time and Effort Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$7,587, which represents the amount charged to the program for which supporting documentation was unavailable.", "questioned_dollars": 7587, "condition": "The Dukes County Sheriff’s Office (Department) was unable to provide supporting documentation for salaries and wages charged to the program and charged salaries and wages to the program that did not agree with supporting documentation." }, { "year": 2023, "id": "2023-035", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Reporting: Government Performance and Results (GPRA) Reporting: Programmatic Progress Reports (PPR)", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None for GPRA and PPR, noncompliance did not affect the allowability of program costs or activities.", "questioned_dollars": 0, "condition": "GPRA- The Department of Public Health (Department) was unable to provide documentation that the GPRA reports were adequately supported and that the Department submitted the report by the grantor’s due date." }, { "year": 2023, "id": "2023-036", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Suspension and Debarment", "category": "Purchasing rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "There are no questioned costs related to this finding as the vendors were not federally suspended or debarred.", "questioned_dollars": 0, "condition": "The Hampden County Sheriff’s Office (Department) could not provide support that it ensured subrecipients were not suspended or debarred before issuing subawards to the entities." }, { "year": 2023, "id": "2023-037", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Significant deficiency", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "" }, { "year": 2024, "id": "2024-001", "type": "Financial statements", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "", "program": "Accounting and Financial Reporting: Unemployment Compensation Trust Fund", "requirement": "Financial reporting", "category": "State accounting and financial reports", "severity": "Material weakness", "material_noncompliance": false, "repeat": true, "prior": "Yes, 2023-001", "questioned_costs": "Not applicable", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (EOLWD) is responsible for maintaining the books and records of the Unemployment Compensation Trust Fund (Fund), which is reported as a major enterprise fund in the Commonwealth’s Annual Comprehensive Financial Report (ACFR)." }, { "year": 2024, "id": "2024-002", "type": "Financial statements", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "", "program": "Accounting and Financial Reporting - Special Contribution Unemployment Compensation Trust Fund", "requirement": "Financial reporting", "category": "State accounting and financial reports", "severity": "Material weakness", "material_noncompliance": false, "repeat": true, "prior": "Yes, 2023-002", "questioned_costs": "Not applicable", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (EOLWD) is responsible for maintaining the books and records of the Special Contribution Unemployment Compensation Trust Fund (Fund), which is reported as part of the Unemployment Compensation Trust Fund (a major enterprise fund) in the Commonwealth’s Annual Comprehensive Financial Report (ACFR)." }, { "year": 2024, "id": "2024-003", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Agriculture", "program": "SNAP Cluster", "requirement": "Special Tests and Provisions: EBT Reconciliation", "category": "Program specific rules", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Transitional Assistance (Department) did not maintain proper documentation to support the required EBT Reconciliations." }, { "year": 2024, "id": "2024-004", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Agriculture", "program": "Child and Adult Care Food Program", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-005", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) was unable to provide documentation that it issued subawards in compliance with federal regulations." }, { "year": 2024, "id": "2024-005", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance, COVID-19: Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Benefit Payments", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-006", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not complete BAM case investigations within the time limits established in the ET Handbook No. 395." }, { "year": 2024, "id": "2024-006", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance, COVID-19: Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Reemployment Programs: RESEA", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) was unable to provide a copy of a claimant’s RESEA letter." }, { "year": 2024, "id": "2024-007", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-007", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2024, "id": "2024-008", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Earmarking", "category": "Spending required shares on the right things", "severity": "Material weakness", "material_noncompliance": false, "repeat": true, "prior": "2023-008", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) was unable to provide documentation of internal controls used to ensure compliance with the program’s earmarking requirements." }, { "year": 2024, "id": "2024-009", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: VETS-402(A/B)", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-009", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "Reports submitted by the Executive Office of Labor and Workforce Development (the Department) did not agree with supporting documentation." }, { "year": 2024, "id": "2024-010", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-013", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information to FSRS timely or accurately." }, { "year": 2024, "id": "2024-011", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Reporting: ETA 9130: Financial Report", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-011", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 9130 financial reports submitted by the Executive Office of Labor and Workforce Development (Department) did not agree to supporting documentation." }, { "year": 2024, "id": "2024-012", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Allowable Costs/Cost Principles", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) was unable to provide documentation to support a negative expenditure adjustment made to the program." }, { "year": 2024, "id": "2024-013", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Allowable Costs/Cost Principles: Time and Effort Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-010", "questioned_costs": "Undetermined amount related to budgeted combination codes.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) charged budgeted personnel costs to the program instead of actual costs due to errors coding employee timesheets." }, { "year": 2024, "id": "2024-014", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-012", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) omitted required federal award information from subawards it issued to their subrecipients." }, { "year": 2024, "id": "2024-015", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Earmarking", "category": "Spending required shares on the right things", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-014", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) did not properly report compliance with the program’s earmarking requirements." }, { "year": 2024, "id": "2024-016", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-020", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Elders Affairs (Department) did not report subaward information to FSRS. Context: None of the six subawards selected for testing were reported to FSRS. Total subawards were $14,194,730 and $0 was reported to FSRS. Transactions Subaward not Report not Subaward Subaward missing Tested reported timely amount incorrect key elements 6 6 0 0 0 Dollar Amount of Subaward not Report not Subaward Subaward missing Tested reported timely amount incorrect key elements Transactions $14,194,730 $14,194,730 $0 $0 $0" }, { "year": 2024, "id": "2024-017", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Earmarking", "category": "Spending required shares on the right things", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-021", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Elders Affairs (Department) earmark calculation was not reviewed and approved by program management." }, { "year": 2024, "id": "2024-018", "type": "Federal program", "state_agency": "Executive Office of Elders Affairs", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-022", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Elders Affairs (Department) issued subawards that did not contain all required federal information." }, { "year": 2024, "id": "2024-019", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Immunization Cooperative Agreements, COVID-19 - Immunization Cooperative Agreements", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-023", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2024, "id": "2024-020", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2024, "id": "2024-021", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases, COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Reporting", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not review and approve performance and financial reports prior to submission and a performance report was not submitted timely." }, { "year": 2024, "id": "2024-022", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) omitted required federal award information from subawards it issued from the program." }, { "year": 2024, "id": "2024-023", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Health and Human Services", "program": "COVID-19 - Temporary Assistance for Needy Families (TANF)", "requirement": "Reporting: ACF-196P: Pandemic Emergency Assistance Fund Report", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The annual ACF-196P report was not submitted timely by the Department of Transitional Assistance (Department)." }, { "year": 2024, "id": "2024-024", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Health and Human Services", "program": "Temporary Assistance for Needy Families (TANF)", "requirement": "Reporting: ACF-204 - Annual Report including the Annual Report on State Maintenance-of-Effort Programs", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The annual ACF-204 report was not submitted timely by the Department of Transitional Assistance (Department)." }, { "year": 2024, "id": "2024-025", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Health and Human Services", "program": "Temporary Assistance for Needy Families (TANF)", "requirement": "Reporting: ACF-209 - SSP-MOE Data Report", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "Reports submitted by the Department of Transitional Assistance (Department) did not agree with supporting documentation and were not submitted timely." }, { "year": 2024, "id": "2024-026", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Health and Human Services", "program": "Temporary Assistance for Needy Families (TANF)", "requirement": "Special Tests and Provisions: Child Support Non-Cooperation", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$2,378, the benefit amounts that should have been sanctioned.", "questioned_dollars": 2378, "condition": "The Department of Transitional Assistance (Department) did not apply sanctions in a timely manner to individuals who were not cooperating with the state." }, { "year": 2024, "id": "2024-027", "type": "Federal program", "state_agency": "Department of Transitional Assistance", "federal_agency": "U.S. Department of Health and Human Services", "program": "Temporary Assistance for Needy Families (TANF)", "requirement": "Special Tests and Provisions: Penalty for Failure to Comply with Work Verification Plan", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Transitional Assistance (Department) was unable to demonstrate that it had maintained adequate documentation, verification, and internal control procedures to ensure the accuracy of the data used in calculating work participation rates." }, { "year": 2024, "id": "2024-028", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-026", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Housing and Livable Communities (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2024, "id": "2024-029", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance", "requirement": "Reporting: Special Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-027", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Quarterly Performance and Management Report submitted by the Executive Office of Housing and Livable Communities (Department) did not agree to supporting documentation." }, { "year": 2024, "id": "2024-030", "type": "Federal program", "state_agency": "Executive Office of Housing and Livable Communities", "federal_agency": "U.S. Department of Health and Human Services", "program": "Low-Income Home Energy Assistance", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-028", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Housing and Livable Communities (Department) omitted required federal award information from subawards it issued from the program." }, { "year": 2024, "id": "2024-031", "type": "Federal program", "state_agency": "Department of Early Education and Care", "federal_agency": "U.S. Department of Health and Human Services", "program": "CCDF Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Early Education and Care (Department) did not report subaward information to FSRS." }, { "year": 2024, "id": "2024-032", "type": "Federal program", "state_agency": "Department of Early Education and Care", "federal_agency": "U.S. Department of Health and Human Services", "program": "CCDF Cluster", "requirement": "Special Tests and Provisions: Fraud Detection and Repayment", "category": "Program specific rules", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department did not promptly recover a fraudulent payment." }, { "year": 2024, "id": "2024-033", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Special Tests and Provisions: Refunding of Federal Share of Medicaid Overpayments to Providers", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-032", "questioned_costs": "$185,098, which represents the total understatement of the reported federal share.", "questioned_dollars": 185098, "condition": "Errors were made by the Executive Office of Health and Human Services (Department) when calculating the federal share of the overpayments to be returned on the CMS-64." }, { "year": 2024, "id": "2024-034", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Allowable Activities/Allowable Costs Special Tests and Provisions: Provider Eligibility and Provider Health and Safety Standards", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-029", "questioned_costs": "Undetermined. Due to a lack of information, auditors were unable to determine if the provider was eligible or if ineligible costs were incurred.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (Department) did not properly monitor a provider that was determined to be high risk and, therefore, it failed to ensure the provider was eligible to provide services under the program." }, { "year": 2024, "id": "2024-035", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster, COVID-19: Medicaid Cluster", "requirement": "Eligibility", "category": "Eligibility checks", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (Department) did not properly resolve a case after MEQC review identified one or more errors in the eligibility determination." }, { "year": 2024, "id": "2024-036", "type": "Federal program", "state_agency": "Department of Public Health (DPH), Executive Office of Housing and Livable Communities (EOHLC)", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2023-025", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Department of Public Health (DPH) and the Executive Office of Housing and Livable Communities (EOHLC) omitted required federal award information from subawards issued from the program." }, { "year": 2024, "id": "2024-037", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2023-033", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information to FSRS within thirty days after subaward issuance." }, { "year": 2024, "id": "2024-038", "type": "Federal program", "state_agency": "Massachusetts Emergency Management Agency", "federal_agency": "U.S. Department of Homeland Security", "program": "Disaster Grants: Public Assistance (Presidentially Declared Disasters), COVID-19 - Disaster Grants: Public Assistance (Presidentially Declared Disasters)", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Massachusetts Emergency Management Agency (Department) did not report subaward information to FSRS in accordance with FFATA requirements." }, { "year": 2024, "id": "2024-039", "type": "Federal program", "state_agency": "Massachusetts Emergency Management Agency", "federal_agency": "U.S. Department of Homeland Security", "program": "COVID-19 - Disaster Grants: Public Assistance (Presidentially Declared Disasters)", "requirement": "Allowable Costs / Cost Principles", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Agency was unable to provide documentation to support the allowability, approval, and proper accounting of expenditures charged to the program." }, { "year": 2025, "id": "2025-001", "type": "Financial statements", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "", "program": "Accounting and Financial Reporting: Unemployment Compensation Trust Fund", "requirement": "Financial reporting", "category": "State accounting and financial reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "Yes, 2024-001", "questioned_costs": "Not applicable", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (EOLWD) is responsible for maintaining the books and records of the Unemployment Compensation Trust Fund (Fund), which is reported as a major enterprise fund in the Commonwealth’s Annual Comprehensive Financial Report (ACFR)." }, { "year": 2025, "id": "2025-002", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Agriculture", "program": "Child Nutrition Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) did not report subaward information in SAM.gov." }, { "year": 2025, "id": "2025-003", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-007", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information in accordance with FFATA requirements." }, { "year": 2025, "id": "2025-004", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: VETS-402(A/B)", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-009", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "Reports submitted by the Executive Office of Labor and Workforce Development (the Department) did not agree with supporting documentation." }, { "year": 2025, "id": "2025-005", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Allowable Costs/Cost Principles: Time and Effort Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "$5,389, the amount overcharged to the program based on budgeted time rather than actual time recorded on employee timesheets.", "questioned_dollars": 5389, "condition": "The Executive Office of Labor and Workforce Development (the Department) charged budgeted personnel costs to the program instead of actual costs due to errors coding employee timesheets." }, { "year": 2025, "id": "2025-006", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Employment Service Cluster", "requirement": "Reporting: ETA 9130: Financial Report", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 9130 financial reports submitted by the Executive Office of Labor and Workforce Development (Department) did not agree to supporting documentation." }, { "year": 2025, "id": "2025-007", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance", "requirement": "Reporting: ETA 2112, UI Financial Transaction Summary", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 2112, UI Financial Transaction Summary reports submitted by the Executive Office of Labor and Workforce Development (Department) did not agree to supporting documentation." }, { "year": 2025, "id": "2025-008", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance", "requirement": "Reporting: ETA 2208A: Quarterly UI Above-Base Report", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 2208A – Quarterly UI Above-Base Reports submitted by the Executive Office of Labor and Workforce Development (Department) contained multiple data entry and calculation errors." }, { "year": 2025, "id": "2025-009", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance", "requirement": "ETA 9052: Nonmonetary Determination Time Lapse Detection", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department was unable to provide documentation that the ETA 9052 – Nonmonetary Determination Time Lapse Detection report was submitted timely." }, { "year": 2025, "id": "2025-010", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance", "requirement": "Reporting: ETA 9130, Financial Status Report, UI Programs", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 9130, Financial Status Reports for UI Programs submitted by the Executive Office of Labor and Workforce Development (Department) did not agree to supporting documentation." }, { "year": 2025, "id": "2025-011", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance, COVID-19: Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Benefit Payments", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-005", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not complete BAM case investigations within the time limits established in the ET Handbook No. 395." }, { "year": 2025, "id": "2025-012", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance, COVID-19: Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Reemployment Programs: RESEA", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-006", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department did not review performance reports prior to submission." }, { "year": 2025, "id": "2025-013", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "Unemployment Insurance", "requirement": "Special Tests and Provisions: UI Program Integrity: Overpayments", "category": "Program specific rules", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) was not in compliance with program requirements for recovering overpayments." }, { "year": 2025, "id": "2025-014", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster, Employment Service Cluster", "requirement": "Allowable Costs/Cost Principles: Indirect Costs", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None. The approved indirect cost rate was properly applied, but was lower than the rate calculated using supporting documentation.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) was unable to provide documentation supporting the calculation of its internal negotiated indirect cost rate (NICR) which was approved by the U.S. Department of Labor and was in effect for FY 2025." }, { "year": 2025, "id": "2025-015", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-010", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) did not report subaward information timely and did not have evidence of review and approval of FFATA reports prior to report submission." }, { "year": 2025, "id": "2025-016", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Reporting: ETA 9130: Financial Report", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-011", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "ETA 9130 financial reports submitted by the Executive Office of Labor and Workforce Development (Department) did not agree to supporting documentation." }, { "year": 2025, "id": "2025-017", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Allowable Costs/Cost Principles: Time and Effort Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-013", "questioned_costs": "$72, the amount overcharged to the program for the pay period tested for the bilingual differential.", "questioned_dollars": 72, "condition": "The Executive Office of Labor and Workforce Development (the Department) charged budgeted personnel costs to the program instead of actual costs due to errors coding employee timesheets." }, { "year": 2025, "id": "2025-018", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Allowable Costs/Cost Principles: Time and Effort Reporting Earmarking", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None noted. The Department did not exceed the 15% limit.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (the Department) does not have procedures to ensure it does not exceed the 15% limit for statewide activities." }, { "year": 2025, "id": "2025-019", "type": "Federal program", "state_agency": "Executive Office of Labor and Workforce Development", "federal_agency": "U.S. Department of Labor", "program": "WIOA Cluster", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-014", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Labor and Workforce Development (Department) omitted required federal award information from subawards it issued to their subrecipients." }, { "year": 2025, "id": "2025-020", "type": "Federal program", "state_agency": "Department of Elementary and Secondary Education", "federal_agency": "U.S. Department of Education", "program": "COVID-19: Elementary and Secondary School Emergency Relief Fund COVID-19: American Rescue Plan-Elementary and Secondary School Emergency Relief (ARP ESSER)", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Elementary and Secondary Education (Department) did not report subaward information in accordance with FFATA requirements." }, { "year": 2025, "id": "2025-021", "type": "Federal program", "state_agency": "Executive Office of Aging and Independence", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Reporting - Financial", "category": "Other required federal reports", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Aging and Independence (Department) failed to submit Federal Financial Reports (FFRs) and Title III Supplemental Form to SF-425 as required by the program." }, { "year": 2025, "id": "2025-022", "type": "Federal program", "state_agency": "Executive Office of Aging and Independence", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-016", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Executive Office of Aging and Independence (Department) did not report subaward information per FFATA requirements." }, { "year": 2025, "id": "2025-023", "type": "Federal program", "state_agency": "Executive Office of Aging and Independence", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-018", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Executive Office of Aging and Independence (Department) issued subawards that did not contain all required federal award information, and it failed to properly monitor subrecipients." }, { "year": 2025, "id": "2025-024", "type": "Federal program", "state_agency": "Executive Office of Aging and Independence", "federal_agency": "U.S. Department of Health and Human Services", "program": "Aging Cluster", "requirement": "Matching", "category": "Spending required shares on the right things", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "None noted. The Department’s overall match requirement was met.", "questioned_dollars": 0, "condition": "The Executive Office of Aging and Independence (Department) did not review its calculation of matching requirements for accuracy." }, { "year": 2025, "id": "2025-025", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Immunization Cooperative Agreements, COVID-19 - Immunization Cooperative Agreements", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-019", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information in accordance with FFATA requirements." }, { "year": 2025, "id": "2025-026", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-020", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not report subaward information in accordance with FFATA requirements." }, { "year": 2025, "id": "2025-027", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-022", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not properly monitor subrecipients and the Department omitted required federal award information from subawards." }, { "year": 2025, "id": "2025-028", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Epidemiology and Laboratory Capacity for Infectious Diseases, COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases", "requirement": "Reporting", "category": "Other required federal reports", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-021", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not review and approve quarterly Core Base Grant financial reports or COVID Core Base Grant financial reports prior to submission." }, { "year": 2025, "id": "2025-029", "type": "Federal program", "state_agency": "Department of Early Education and Care", "federal_agency": "U.S. Department of Health and Human Services", "program": "CCDF Cluster", "requirement": "Special Tests and Provisions: Written Agreements as part of Program Integrity and Accountability", "category": "Program specific rules", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Early Education and Care (Department) did not implement full monitoring activities of performance as outlined in the approved State Plan/Request for Response (RFR)." }, { "year": 2025, "id": "2025-030", "type": "Federal program", "state_agency": "Department of Early Education and Care", "federal_agency": "U.S. Department of Health and Human Services", "program": "CCDF Cluster", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-031", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Department of Early Education and Care (Department) did not report subaward information in accordance with FFATA requirements." }, { "year": 2025, "id": "2025-031", "type": "Federal program", "state_agency": "Department of Children and Families", "federal_agency": "U.S. Department of Health and Human Services", "program": "Adoption Assistance", "requirement": "Eligibility", "category": "Eligibility checks", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": false, "prior": "", "questioned_costs": "Undetermined.", "questioned_dollars": 0, "condition": "The Department of Children and Families (Department) was unable to provide documentation supporting participant eligibility in the form of a signed subsidy agreement and was unable to provide documentation that child abuse and neglect registry checks were performed for out-of-state adoptive family homes." }, { "year": 2025, "id": "2025-032", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Children’s Health Insurance Program (CHIP)", "requirement": "Allowable Activities/Allowable Costs Special Tests and Provisions: Provider Eligibility (Screening and Enrollment)", "category": "Costs charged to a program that may not be allowed", "severity": "Material weakness", "material_noncompliance": true, "repeat": false, "prior": "", "questioned_costs": "Undetermined. Due to a lack of information, auditors were unable to determine if the providers were eligible nor if ineligible costs were incurred.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (the Department) did not properly document CHIP provider eligibility." }, { "year": 2025, "id": "2025-033", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster", "requirement": "Allowable Activities/Allowable Costs Special Tests and Provisions: Provider Eligibility and Provider Health and Safety Standards", "category": "Costs charged to a program that may not be allowed", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-034", "questioned_costs": "Undetermined. Due to a lack of information, auditors were unable to determine if the providers were eligible or if ineligible costs were incurred.", "questioned_dollars": 0, "condition": "The Executive Office of Health and Human Services (Department) did not properly perform or document provider eligibility determinations." }, { "year": 2025, "id": "2025-034", "type": "Federal program", "state_agency": "Executive Office of Health and Human Services", "federal_agency": "U.S. Department of Health and Human Services", "program": "Medicaid Cluster", "requirement": "Eligibility", "category": "Eligibility checks", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-035", "questioned_costs": "$38, the claim amount paid for the participant.", "questioned_dollars": 38, "condition": "The Executive Office of Health and Human Services (Department) was unable to provide documentation verifying participant eligibility." }, { "year": 2025, "id": "2025-035", "type": "Federal program", "state_agency": "Department of Public Health", "federal_agency": "U.S. Department of Health and Human Services", "program": "Opioid-STR", "requirement": "Subrecipient Monitoring", "category": "Oversight of groups that received pass through money", "severity": "Significant deficiency", "material_noncompliance": false, "repeat": true, "prior": "2024-036", "questioned_costs": "None.", "questioned_dollars": 0, "condition": "The Department of Public Health (Department) did not properly monitor subrecipients and the Department omitted required federal award information from subawards." }, { "year": 2025, "id": "2025-036", "type": "Federal program", "state_agency": "Massachusetts Emergency Management Agency", "federal_agency": "U.S. Department of Homeland Security", "program": "Disaster Grants: Public Assistance (Presidentially Declared Disasters), COVID-19 - Disaster Grants: Public Assistance (Presidentially Declared Disasters)", "requirement": "Reporting: Federal Funding Accountability and Transparency Act (FFATA)", "category": "Federal subaward reports late or missing", "severity": "Material weakness", "material_noncompliance": true, "repeat": true, "prior": "2024-038", "questioned_costs": "None noted.", "questioned_dollars": 0, "condition": "The Massachusetts Emergency Management Agency (Department) did not report subawards timely or accurately in accordance with FFATA requirements." } ] }