FAC Explorer

Audit 40218

FY End
2022-06-30
Total Expended
$6.81M
Findings
2
Programs
22
Organization: Town of Falmouth, Ma (MA)
Year: 2022 Accepted: 2023-03-27
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44119 2022-001 - - L
620561 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $459,078 Yes 1
21.019 Coronavirus Relief Fund $283,570 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $220,042 - 0
10.553 School Breakfast Program $157,707 Yes 0
84.027 Special Education_grants to States $141,653 - 0
10.555 National School Lunch Program $91,341 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $85,538 - 0
84.010 Title I Grants to Local Educational Agencies $79,385 - 0
84.425 Education Stabilization Fund $18,000 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $13,977 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,390 - 0
20.616 National Priority Safety Programs $9,064 - 0
97.042 Emergency Management Performance Grants $8,500 - 0
16.607 Bulletproof Vest Partnership Program $8,049 - 0
45.310 Grants to States $7,436 - 0
10.649 Pandemic Ebt Administrative Costs $4,298 - 0
20.600 State and Community Highway Safety $1,573 - 0
84.367 Improving Teacher Quality State Grants $1,552 - 0
15.616 Clean Vessel Act Program $1,113 - 0
84.424 Student Support and Academic Enrichment Program $818 - 0
84.173 Special Education_preschool Grants $248 - 0
84.365 English Language Acquisition State Grants $7 - 0

Contacts

Name Title Type
E1UGXV4JUNG5 Victoria Rose Auditee
5084957393 Chad Clark 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 in Massachusetts 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 some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform 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.
Title: U.S. Department of Homeland Security Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts 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 some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. U.S. Department of Homeland Securitys Disaster Grants Public Assistance (Presidentially Declared Disaster) expenditures are recognized when the Federal Emergency Management Administration (FEMA) approves the Towns project worksheet (PW) and the Town has incurred the eligible expenditures. The amounts reported in the Schedule include $203,607 of expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.

Finding Details

Finding 2022-001
2022-001 U.S. Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? CFDA 21.027 Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. 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. Condition: As of the March 31, 2022 reporting date, the Town expended $137,500 related to first responder bonuses. However, no obligations or expenditures were reported in the Project and Expenditure report. Cause: The Town did not reconcile the Project and Expenditure report with the Town?s general ledger before submitting. Effect: The Town did not properly report grant expenditures in the Project and Expenditure report. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile the financial information in the Project and Expenditure reports to the Town?s general ledger before submission. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? CFDA 21.027 Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. 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. Condition: As of the March 31, 2022 reporting date, the Town expended $137,500 related to first responder bonuses. However, no obligations or expenditures were reported in the Project and Expenditure report. Cause: The Town did not reconcile the Project and Expenditure report with the Town?s general ledger before submitting. Effect: The Town did not properly report grant expenditures in the Project and Expenditure report. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile the financial information in the Project and Expenditure reports to the Town?s general ledger before submission. Views of Responsible Official: Management agrees with the finding.