FAC Explorer

Audit 26180

FY End
2022-06-30
Total Expended
$1.22M
Findings
2
Programs
12
Organization: Town of Athol (MA)
Year: 2022 Accepted: 2023-03-28
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35937 2022-001 - - B
612379 2022-001 - - B

Programs

ALN Program Spent Major Findings
97.044 Assistance to Firefighters Grant $443,710 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $180,561 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $131,225 - 0
21.019 Coronavirus Relief Fund $103,699 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $92,487 - 0
20.219 Recreational Trails Program $21,060 - 0
45.310 Grants to States $6,389 - 0
20.600 State and Community Highway Safety $6,371 - 0
97.042 Emergency Management Performance Grants $3,500 - 0
45.312 National Leadership Grants $1,220 - 0
93.889 National Bioterrorism Hospital Preparedness Program $290 - 0
93.103 Food and Drug Administration_research $158 - 0

Contacts

Name Title Type
CCK6H28XN9E3 Amy Craven Auditee
9787218501 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Homeland Security Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. U.S. Department of Homeland Securitys Disaster Grants Public Assistance (Presidentially Declared Disaster) expenditures are recognized when the Federal Emergency Management Administration (FEMA) approves the Towns project worksheet (PW) and the Town has incurred the eligible expenditures. The amounts reported in the Schedule include $131,225 of expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.

Finding Details

Finding 2022-001
2022-001 U.S. Department of Treasury Passed-through the Commonwealth of Massachusetts? Executive Office for Administration and Finance COVID-19 ? Coronavirus Relief Fund ? CFDA 21.019 Criteria: Per 2 CFR part 200, direct costs to federal awards may not consist of duplicate payments. Condition: The Town charged the same invoice twice to the federal award. Cause: The Town previously voided a check and reissued, which caused both payments to be duplicated on the report sent to the State. A reconciliation of the grant ledger to the final reporting was not performed. Effect: The Town closed out the grant with the ineligible expenditure included. Questioned Costs: $20,500 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to reconcile grant general ledger activity to requests for reimbursements and/or pass-through agency expenditure reporting. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Treasury Passed-through the Commonwealth of Massachusetts? Executive Office for Administration and Finance COVID-19 ? Coronavirus Relief Fund ? CFDA 21.019 Criteria: Per 2 CFR part 200, direct costs to federal awards may not consist of duplicate payments. Condition: The Town charged the same invoice twice to the federal award. Cause: The Town previously voided a check and reissued, which caused both payments to be duplicated on the report sent to the State. A reconciliation of the grant ledger to the final reporting was not performed. Effect: The Town closed out the grant with the ineligible expenditure included. Questioned Costs: $20,500 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to reconcile grant general ledger activity to requests for reimbursements and/or pass-through agency expenditure reporting. Views of Responsible Official: Management agrees with the finding.