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Audit 395989

FY End
2025-06-30
Total Expended
$44.52M
Findings
2
Programs
29
Organization: City of Somerville (MA)
Year: 2025 Accepted: 2026-03-30
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201450 2025-001 Material Weakness Yes J
1201451 2025-001 Material Weakness Yes J

Programs

ALN Program Spent Major Findings
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $7.28M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $2.03M Yes 1
66.468 DRINKING WATER STATE REVOLVING FUND $455,418 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $411,863 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $308,520 Yes 0
16.922 EQUITABLE SHARING PROGRAM $232,172 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $215,016 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $132,413 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $99,950 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $72,214 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $50,959 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $48,611 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $36,646 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $23,042 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $21,591 Yes 0
21.016 EQUITABLE SHARING $20,194 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $16,903 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $14,957 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $14,256 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $12,257 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $9,976 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $6,382 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $3,984 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $3,800 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3,607 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,974 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $278 Yes 0
84.425 EDUCATION STABILIZATION FUND $242 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $12 Yes 0

Contacts

Name Title Type
KV62KX4QF3N8 Edward Bean Auditee
6176256600 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 City of Somerville, Massachusetts (the City) under programs of the federal government for the year ended June 30, 2025. 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
The City 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.
Total expenditures in the accompanying Schedule for the HOME Investment Partnership Program (ALN 14.239) include the unpaid principal balance from July 1, 2024 from loans that are subject to continuing compliance requirements, as well as the total of all new loans made during the fiscal year. At June 30, 2025, the ending balance of the City’s HOME Investment Partnership Program loans receivable was $11,739,326.

Finding Details

Finding 2025-001
2025-001 U.S. Department of Housing and Urban Development Community Development Block Grant Cluster Entitlement/Special Purpose Grants – ALN 14.218 HOME Investment Partnership Program – ALN 14.239 Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.302(b)(2), the City’s financial management system must provide for the accurate, current and complete disclosure of the financial results of each Federal award or program. Condition: The subsidiary ledger for loans funded by the Federal award programs maintained by the Department did not agree to the City’s general ledger. Cause: The subsidiary loans receivable ledger has not been fully reconciled to the City’s general ledger, although substantial progress was made during the year to complete these reconciliations. Effect: The general ledger was potentially understated by $571,995 and $346,68 for Community Development Block Grant Cluster Entitlement/Special Purpose Grants loans and HOME Investment Partnership Program loans, respectively. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The City should fully reconcile its subsidiary loan ledger to the City’s general ledger. The City should also consider implementing software specifically designed for the maintenance of loans. Views of Responsible Official: Management agrees with the finding.