FAC Explorer

Audit 39547

FY End
2022-06-30
Total Expended
$6.92M
Findings
12
Programs
22
Organization: Town of North Attleborough, Massachusetts (MA)
Year: 2022 Accepted: 2023-05-29
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41912 2022-001 - - L
41913 2022-001 - - L
41914 2022-001 - - L
41915 2022-001 - - L
41916 2022-001 - - L
41917 2022-001 - - L
618354 2022-001 - - L
618355 2022-001 - - L
618356 2022-001 - - L
618357 2022-001 - - L
618358 2022-001 - - L
618359 2022-001 - - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $410,132 Yes 0
21.019 Coronavirus Relief Fund $281,235 - 0
10.555 National School Lunch Program $134,375 Yes 0
84.027 Special Education_grants to States $100,264 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $74,022 - 0
10.559 Summer Food Service Program for Children $73,467 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $69,630 - 0
97.044 Assistance to Firefighters Grant $63,636 - 0
84.365 English Language Acquisition State Grants $17,443 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $16,910 - 0
10.582 Fresh Fruit and Vegetable Program $16,129 Yes 0
84.010 Title I Grants to Local Educational Agencies $15,420 - 0
97.025 National Urban Search and Rescue (us&r) Response System $11,394 - 0
97.042 Emergency Management Performance Grants $6,436 - 0
84.424 Student Support and Academic Enrichment Program $4,930 - 0
84.425 Education Stabilization Fund $4,500 Yes 1
93.498 Provider Relief Fund $3,838 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $2,258 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,138 - 0
84.173 Special Education_preschool Grants $1,772 - 0
84.196 Education for Homeless Children and Youth $1,405 - 0
84.367 Improving Teacher Quality State Grants $1,074 - 0

Contacts

Name Title Type
VR3EJ8QDMVN8 Linda Catanzariti Auditee
5086990112 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities inMassachusetts are prescribed by the Uniform Municipal Accounting System (UMAS)promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the Town. Although someof these programs may be supplemented with state and other revenue, only federal activity isshown. Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 ? Education Stabilization Fund ? CFDA 84.425 Criteria: The Commonwealth of Massachusetts Department of Elementary and Secondary Education requires that a Final Financial Report must by submitted within sixty days from the end date of the grant. Condition: Two final financial reports for grants completed during fiscal year 2022 were not filed timely. Cause: The School was not timely in gathering the information to complete the reporting. Effect: The School was not compliant with reporting requirements of the pass-through agency. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to file all financial reports with the pass-through agency in a timely manner. Views of Responsible Official: Management agrees with the finding.