FAC Explorer

Audit 301830

FY End
2023-06-30
Total Expended
$4.74M
Findings
0
Programs
13
Organization: Town of Amherst (MA)
Year: 2023 Accepted: 2024-04-01
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.10M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $541,328 Yes 0
10.555 National School Lunch Program $487,980 - 0
84.010 Title I Grants to Local Educational Agencies $359,043 - 0
84.425 Education Stabilization Fund $301,840 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $112,150 - 0
84.367 Improving Teacher Quality State Grants $30,836 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,771 - 0
84.365 English Language Acquisition State Grants $10,605 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $8,008 - 0
84.173 Special Education_preschool Grants $2,844 - 0
84.424 Student Support and Academic Enrichment Program $1,153 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-20,880 - 0

Contacts

Name Title Type
J2ZMTS2J9H85 Holly Drake Auditee
4132593026 Scott McIntire Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: See next tab De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Town of Amherst, Massachusetts (the Town) under programs of the federal government for the year ended June 30, 202X. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Fe0deral Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: See next tab De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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, wherein certain types of expenditures are not allowable or are limited to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3 – De Minimis Cost Rate Accounting Policies: See next tab De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Town has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: See next tab De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2023 the Town did not receive donated PPE from federal sources.