FAC Explorer

Audit 399750

FY End
2025-06-30
Total Expended
$1.97M
Findings
2
Programs
14
Organization: Town of Sutton (MA)
Year: 2025 Accepted: 2026-04-27
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208839 2025-001 Material Weakness Yes I
1208840 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.07M Yes 2
10.553 SCHOOL BREAKFAST PROGRAM $60,950 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $55,369 Yes 0
84.010 Title I: Grants to Local Educational Agencies $48,948 Yes 0
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $22,405 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,877 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $16,759 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $5,399 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $2,896 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $2,855 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,945 Yes 0
84.425 EDUCATION STABILIZATION FUND $208 Yes 0
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $110 Yes 0

Contacts

Name Title Type
FNQDDWKX4KX9 Allison Lawrence Auditee
5089177000 Jennifer Cook Auditor
No contacts on file

Notes to SEFA

The amount reported for the National School Lunch Program – Non-Cash Assistance (Commodities) represents nonmonetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amounts reported for the School Breakfast Program – Cash Assistance, the National School Lunch Program – Cash Assistance, and Supply Cain Assistance – Cash Assistance represent cash receipts from federal reimbursements.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing Numbers: 21.027 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Compliance Requirement: Procurement Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Town should have internal controls designed to ensure compliance with those provisions. Condition: The Town lacked documentation supporting compliance with federal procurement requirements. Questioned Costs: None Context: 2 of the 4 contracts tested did not contain the history of the procurement transaction to support it was in compliance with federal procurement requirements Cause: The Town did not maintain supporting documentation to support procurement compliance. Effect: Federal procurement requirements were not met. Recommendation: We recommend the Town implement controls that ensure adherence to the procurement requirements of the Uniform Guidance for expenditures being charged to federal programs.
Finding 2025-002
Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing Numbers: 21.027 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Suspension & Debarment Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Town should have internal controls designed to ensure compliance with those provisions. Condition: The Town was unable to provide documentation that they verified prior to start of contract that the vendors were not suspended or debarred. Questioned Costs: None Context: 2 of the 2 vendors tested did not contain the evidence that the Town verified the vendors were not suspended or debarred. Cause: The Town did not maintain supporting documentation to support suspension and debarment compliance. Effect: Noncompliance with federal suspension, and debarment compliance requirements. Recommendation: We recommend the Town implement controls that ensure adherence to the suspension and debarment requirements of the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.