FAC Explorer

Audit 397156

FY End
2025-06-30
Total Expended
$1.17M
Findings
6
Programs
15
Organization: Town of Avon, Ma (MA)
Year: 2025 Accepted: 2026-03-31
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205472 2025-001 Material Weakness Yes B
1205473 2025-001 Material Weakness Yes B
1205474 2025-001 Material Weakness Yes B
1205475 2025-001 Material Weakness Yes B
1205476 2025-001 Material Weakness Yes B
1205477 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $177,058 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $105,197 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $61,041 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $48,971 Yes 0
66.468 DRINKING WATER STATE REVOLVING FUND $44,301 Yes 0
84.425 EDUCATION STABILIZATION FUND $31,535 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $11,000 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $7,759 Yes 1
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $2,550 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2,106 Yes 1
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,249 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1,124 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $952 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $750 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $425 Yes 0

Contacts

Name Title Type
LNX6QCJ1RNJ7 Theresa Provencal Auditee
5085880414 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 Avon, 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.
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 Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Semi-annual or monthly time and effort certifications are to be utilized if the non-federal entity’s records do not meet the related standards described in the Uniform Guidance. Condition: Semi-annual time and effort certifications were not maintained for grant employees whose salaries and wages were not supported by detailed time records. Cause: The School did not follow their policies and procedures for time and effort certifications. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $77,838 Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to obtain time and effort certifications from grant employees whose wages are not supported with detailed time records. Views of Responsible Official: Management agrees with the finding.