FAC Explorer

Audit 391251

FY End
2025-06-30
Total Expended
$4.49M
Findings
1
Programs
17
Organization: Town of Hingham, Massachusetts (MA)
Year: 2025 Accepted: 2026-03-11
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177838 2025-002 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.02M Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $365,825 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $209,082 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $131,121 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $80,243 Yes 0
45.310 GRANTS TO STATES $65,354 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $40,194 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $34,463 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $31,596 Yes 0
15.616 CLEAN VESSEL ACT $19,283 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,224 Yes 0
20.610 STATE TRAFFIC SAFETY INFORMATION SYSTEM IMPROVEMENT GRANTS $6,005 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $5,795 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,100 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $4,015 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $1,570 Yes 0
84.425 EDUCATION STABILIZATION FUND $325 Yes 0

Contacts

Name Title Type
NKBAM3NL2QD5 Ann Macnaughton Auditee
7818042473 James Piotrowski Auditor
No contacts on file

Notes to SEFA

The amount reported for the National School Lunch Program – Non-Cash Assistance (Commodities) represents non-monetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amount reported for the National School Lunch Program – Cash Assistance, School Breakfast Program – Cash Assistance, and Supply Chain Assistance – Cash Assistance represents cash receipts from federal reimbursements.
The amount reported for the School-Based Medicaid Reimbursement Program represents federal reimbursements for Administrative Activity Claims.
The amounts reported for the Emergency Management Performance Grants represent federal reimbursements.

Finding Details

Finding 2025-002
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84,027, 84.173 Federal Award Identification Number: H027A240076 Pass-Through Agency: Massachusetts Department of Elementary and Secondary Education and the Massachusetts Department of Early Education and Care Pass-Through Number: 240-000558-2025-0131 Award Period: November 15, 2024 through June 30, 2026 Compliance Requirement: Allowable Costs / Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition and Context: Four (4) of four expenditures in our statistically valid sample were charged to the grant but incurred outside of the period of performance. Questioned costs: Known & Likely: $27,874 Cause: Procedures were not in place to ensure that expenditures charged to the grant program were incurred within the period of performance in the grant award. Effect: Noncompliance with federal compliance requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Views of responsible officials: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. In this instance, the grant was submitted in a timely manner, and DESE provided comments that were addressed by the Hingham Public Schools grant writer. However, formal final approval had not yet been issued by DESE in the grant portal at the time the expenditures were posted to the grant.