FAC Explorer

Audit 300260

FY End
2023-06-30
Total Expended
$3.96M
Findings
2
Programs
15
Organization: Town of Orange (MA)
Year: 2023 Accepted: 2024-03-29
Auditor: Powers & Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388567 2023-001 - - L
965009 2023-001 - - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $753,057 Yes 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $611,042 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $496,517 - 0
10.555 National School Lunch Program $275,473 - 0
84.027 Special Education_grants to States $268,690 - 0
10.553 School Breakfast Program $190,876 - 0
84.367 Supporting Effective Instruction State Grants $28,154 - 0
84.010 Title I Grants to Local Educational Agencies $25,000 - 0
84.027 Covid-19 Special Education_grants to States $24,111 - 0
84.358 Rural Education $23,034 - 0
84.173 Special Education_preschool Grants $22,883 - 0
84.424 Student Support and Academic Enrichment Program $18,242 - 0
84.425 Covid-19 Education Stabilization Fund $5,253 Yes 0
97.042 Emergency Management Performance Grants $2,651 - 0
84.173 Covid-19 Special Education_preschool Grants $1,462 - 0

Contacts

Name Title Type
EBN9ZLB5GGU5 Amber Dupell Auditee
9785441100 Craig Peacock Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (a) Basis of Accounting – The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (b) Cash Assistance – School Breakfast and Lunch Program – Program expenditures represent federal reimbursement for meals provided during the fiscal year. (c) Non-Cash Assistance (Commodities) – School Lunch Program – Program expenditures represent the value of donated foods received during the fiscal year. (d)Disaster grants have been recorded in the year the grant is approved. De Minimis Rate Used: N Rate Explanation: The Town of Orange, Massachusetts has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 – Reporting to the Federal Government U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2023, reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town’s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury’s recommended guidance.
Finding 2023-001
2023-001 – Reporting to the Federal Government U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2023, reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town’s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury’s recommended guidance.