FAC Explorer

Audit 367144

FY End
2024-06-30
Total Expended
$13.71M
Findings
1
Programs
23
Organization: Town of Norwood (MA)
Year: 2024 Accepted: 2025-09-23
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154222 2024-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $3.16M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $539,830 Yes 1
10.553 School Breakfast Program $232,319 Yes 0
10.555 National School Lunch Program $165,149 Yes 0
93.276 Drug-Free Communities Support Program Grants $118,150 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $101,078 Yes 0
66.468 Drinking Water State Revolving Fund $71,500 Yes 0
84.425 Education Stabilization Fund $68,374 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $49,976 Yes 0
10.559 Summer Food Service Program for Children $43,765 Yes 0
84.173 Special Education Preschool Grants $26,854 Yes 0
10.582 Fresh Fruit and Vegetable Program $17,023 Yes 0
84.010 Title I Grants to Local Educational Agencies $12,000 Yes 0
84.365 English Language Acquisition State Grants $10,523 Yes 0
10.185 Local Food for Schools Cooperative Agreement Program $10,000 Yes 0
20.600 State and Community Highway Safety $9,275 Yes 0
97.025 National Urban Search and Rescue (us&r) Response System $8,925 Yes 0
16.607 Bulletproof Vest Partnership Program $8,239 Yes 0
45.310 Grants to States $6,825 Yes 0
84.424 Student Support and Academic Enrichment Program $6,598 Yes 0
97.042 Emergency Management Performance Grants $2,216 Yes 0
84.027 Special Education Grants to States $820 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $618 Yes 0

Contacts

Name Title Type
VP1TFHDS44D8 Jeffrey O'Neill Auditee
7817621240 Paul Gargano Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Norwood, Massachusetts (the Town) 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, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town.
The Town receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch Program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2024-001
2024-001 U.S. Department of the Treasury Passed-through Norfolk County, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a competitive procurement process as a result of relying on State procurement exemptions which do not apply to this Federal award. Cause: The Town did not follow its documented procurement policies and procedures. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $49,990 Repeat Finding from Prior Year: Yes; Finding 2023-002. Recommendation: The Town should review and follow its procurement procedures to ensure that competitive procurement procedures are performed on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.