FAC Explorer

Audit 396509

FY End
2025-06-30
Total Expended
$2.35M
Findings
2
Programs
17
Organization: Town of Westport, Massachusetts (MA)
Year: 2025 Accepted: 2026-03-30
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204906 2025-001 Material Weakness Yes L
1204907 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $741,841 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $97,423 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $46,469 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $33,191 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $31,949 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $11,613 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $10,600 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $10,218 Yes 0
15.616 CLEAN VESSEL ACT $9,940 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $6,728 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $5,000 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $4,600 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $3,828 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,226 Yes 0
84.425 EDUCATION STABILIZATION FUND $2,100 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1,306 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $109 Yes 0

Contacts

Name Title Type
JNC3YYJ7PJH3 Nicole Pearsall Auditee
5086361040 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 Westport, Massachusetts (the Town) 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 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 2025-001
2025-001 U.S. Department of the Treasury Direct Award and Passed through Bristol County, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Significant Deficiency in Internal Controls over Compliance and Compliance Finding Criteria: The compliance supplement identifies four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury and Bristol County, Massachusetts. Cause: The Town did not have procedures in place to perform reconciliations of required grant reporting. Effect: The Town potentially overstated expenditures by approximately $528,000 and $127,000 in reporting submitted to the U.S. Department of the Treasury and Bristol County, Massachusetts, respectively. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Views of Responsible Official: Management agrees with the finding.