FAC Explorer

Audit 372434

FY End
2024-06-30
Total Expended
$1.69M
Findings
2
Programs
5
Organization: TOWN OF CHESTER (MA)
Year: 2024 Accepted: 2025-11-21
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162800 2024-002 Material Weakness Yes P
1162801 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $782,385 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $179,677 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $18,687 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $2,700 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,465 Yes 0

Contacts

Name Title Type
LKMCZ8ADFL13 Andrew Alward Auditee
4133547760 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 Chester, 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.

Finding Details

Finding 2024-002
2024-002 U.S. Department of Housing and Urban Development Community Development Block Grant/State’s Program – ALN 14.228 Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The Town has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The Town is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.