FAC Explorer

Audit 357437

FY End
2024-06-30
Total Expended
$2.63M
Findings
2
Programs
12
Organization: Town of Medfield (MA)
Year: 2024 Accepted: 2025-05-29
Auditor: Robert E Brown II CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561785 2024-001 - - I
1138227 2024-001 - - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $644,999 Yes 1
32.009 Emergency Connectivity Fund Program $159,495 - 0
93.276 Drug-Free Communities Support Program Grants $134,106 - 0
10.553 School Breakfast Program $71,337 - 0
10.555 National School Lunch Program $64,641 - 0
84.425 Education Stabilization Fund $27,867 Yes 0
84.010 Title I Grants to Local Educational Agencies $25,633 - 0
84.173 Special Education Preschool Grants $18,735 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,368 - 0
97.042 Emergency Management Performance Grants $5,479 - 0
66.454 Water Quality Management Planning $1,860 - 0
84.027 Special Education Grants to States $45 - 0

Contacts

Name Title Type
YQJCVWD5GRJ6 Andrew Foster Auditee
5089063021 Robert E. Brown II Auditor
No contacts on file

Notes to SEFA

Title: I. BASIS OF PRESENTATION Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts.
Title: II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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.
Title: III. IN DIRECT COST RATE Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: IV. SCHOOL LUNCH PROGRAM Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule.
Title: V. SUBRECIPIENTS Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit.
Title: VI. DISASTER GRANTS Accounting Policies: I. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Medfield, Massachusetts under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Town of Medfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Medfield, Massachusetts. II. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. III. IN DIRECT COST RATE The Town of Medfield, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. IV. SCHOOL LUNCH PROGRAM The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2024. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule. V. SUBRECIPIENTS The Town of Medfield, Massachusetts passed no federal awards through to sub-recipients during the period under audit. VI. DISASTER GRANTS Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic.

Finding Details

Finding 2024-001
Finding 2024-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition and Context: During our testing as it related to compliance with procurement we noted that an expense for engineering services for the Waste Water Treatment Assessment services charged to the major program would have required a formal bidding process as the project exceeded the simplified acquisition threshold. The Town had selected the engineering company for “On Call” engineering services as it related to the DPW through a request for qualifications process. The contract does include as part of the services to be provided Waste Water Treatment Assessment services. However, the contract is not specific to federally funded projects. The Town of Medfield had submitted the request for qualifications documentation as well as the executed contracted for “On Call” services to both the Town’s consulting service and the pass through entity for approval of the Waste Water Treatment Assessment. The pass through entity and the pass through entities Auditors did not have any concerns with the request for qualifications as it relates to the Waste Water Treatment Assessment project. Questioned Costs: $40,500 Cause: Based on the judgement of the pass through entity (Norfolk County) and their auditors, the Town was approved to procure engineering services for the Waste Water Treatment Assessment as part of a larger “On Call” services contract. The Town did select the contractor through a competitive request for qualifications process, but did not initiate a separate procurement for the sub-project. Effect or Potential Effect: There is risk that amounts charged to the federal awards major program may not be in accordance with procurement, suspension, and debarment principles. Identification as a Repeat Finding: N/A Recommendation: Going forward, the Town of Medfield should consider a separate bidding process for expenses related to federal grant funds. Management Response: Due to the differences in the interpretation of federal requirements regarding competitive procurement, the Town will follow the more restrictive one on an ongoing basis. New projects paid for by federal grants will have separate procurements.
Finding 2024-001
Finding 2024-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition and Context: During our testing as it related to compliance with procurement we noted that an expense for engineering services for the Waste Water Treatment Assessment services charged to the major program would have required a formal bidding process as the project exceeded the simplified acquisition threshold. The Town had selected the engineering company for “On Call” engineering services as it related to the DPW through a request for qualifications process. The contract does include as part of the services to be provided Waste Water Treatment Assessment services. However, the contract is not specific to federally funded projects. The Town of Medfield had submitted the request for qualifications documentation as well as the executed contracted for “On Call” services to both the Town’s consulting service and the pass through entity for approval of the Waste Water Treatment Assessment. The pass through entity and the pass through entities Auditors did not have any concerns with the request for qualifications as it relates to the Waste Water Treatment Assessment project. Questioned Costs: $40,500 Cause: Based on the judgement of the pass through entity (Norfolk County) and their auditors, the Town was approved to procure engineering services for the Waste Water Treatment Assessment as part of a larger “On Call” services contract. The Town did select the contractor through a competitive request for qualifications process, but did not initiate a separate procurement for the sub-project. Effect or Potential Effect: There is risk that amounts charged to the federal awards major program may not be in accordance with procurement, suspension, and debarment principles. Identification as a Repeat Finding: N/A Recommendation: Going forward, the Town of Medfield should consider a separate bidding process for expenses related to federal grant funds. Management Response: Due to the differences in the interpretation of federal requirements regarding competitive procurement, the Town will follow the more restrictive one on an ongoing basis. New projects paid for by federal grants will have separate procurements.