FAC Explorer

Audit 317656

FY End
2023-06-30
Total Expended
$4.19M
Findings
2
Programs
17
Organization: Town of Provincetown, Massachusetts (MA)
Year: 2023 Accepted: 2024-08-21
Auditor: Cliftonlarsonallen LLP (cla)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484745 2023-002 Significant Deficiency - L
1061187 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $2.76M Yes 0
20.106 Airport Improvement Program $627,791 Yes 1
84.425 Education Stabilization Fund $247,594 - 0
84.010 Title I Grants to Local Educational Agencies $85,045 - 0
10.555 National School Lunch Program $83,690 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $82,607 - 0
21.019 Coronavirus Relief Fund $65,731 - 0
10.553 School Breakfast Program $37,451 - 0
93.778 Medical Assistance Program $35,196 - 0
84.424 Student Support and Academic Enrichment Program $12,892 - 0
84.367 Improving Teacher Quality State Grants $7,467 - 0
84.358 Rural Education $4,973 - 0
15.616 Clean Vessel Act Program $4,189 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $3,910 - 0
16.607 Bulletproof Vest Partnership Program $3,890 - 0
84.173 Special Education_preschool Grants $3,858 - 0
84.027 Special Education_grants to States $679 - 0

Contacts

Name Title Type
WSLBXCMHLU41 Nick Robertson Auditee
5084877010 Matthew Hunt Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 U.S. DEPARTMENT OF AGRICULTURE PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Town of Provincetown, Massachusetts and is presented on the modified accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: N/A The amounts reported for the School Breakfast Program – Cash Assistance and the National School Lunch Program – Cash Assistance represent cash receipts from federal reimbursements.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 21.106 Federal Award Identification Number and Year: Various (FY 2023) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.Condition: Certain amounts were requested for reimbursement prior to the related expenditures being paid/disbursed. Questioned Costs: None Context: During audit testing of reimbursement requests, two (2) expenses included in a request were paid/disbursed after the reimbursement request was submitted. Cause: Procedures were lacking to ensure that all requests for reimbursement were for expenditures that had been incurred and paid/disbursed. Effect: Federal reimbursements were requested prior to eligibility. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 21.106 Federal Award Identification Number and Year: Various (FY 2023) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.Condition: Certain amounts were requested for reimbursement prior to the related expenditures being paid/disbursed. Questioned Costs: None Context: During audit testing of reimbursement requests, two (2) expenses included in a request were paid/disbursed after the reimbursement request was submitted. Cause: Procedures were lacking to ensure that all requests for reimbursement were for expenditures that had been incurred and paid/disbursed. Effect: Federal reimbursements were requested prior to eligibility. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Views of responsible officials: There is no disagreement with the audit finding.