FAC Explorer

Audit 403431

FY End
2023-06-30
Total Expended
$1.57M
Findings
1
Programs
10
Organization: Town of West Bridgewater (MA)
Year: 2023 Accepted: 2026-06-10
Auditor: ROBERT E BROWN II CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217270 2023-001 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
21.019 CORONAVIRUS RELIEF FUND $206,740 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $148,436 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $68,275 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $43,787 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $37,456 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $22,837 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $9,589 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $7,570 Yes 0
84.425 EDUCATION STABILIZATION FUND $3,900 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $1,035 Yes 0

Contacts

Name Title Type
G5JFGATMWM63 Kathy Reed Auditee
5088941201 Robert E. Brown II 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 West Bridgewater, Massachusetts under programs of the federal government for the year ended June 30, 2023. 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 of West Bridgewater, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of West Bridgewater, Massachusetts.
The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Town of West Bridgewater, Massachusetts has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The School accounts for local, state and federal expenditures of the National School Lunch and School Breakfast programs in one combined fund. Program expenditures in the accompanying Schedule of Expenditures of Federal Awards represent federal reimbursements for meals provided during fiscal 2023. Contributions of noncash assistance commodities under the Food Distribution program are received under a State distribution formula and are valued at federally published wholesale prices for purposes of this schedule.
The Town of West Bridgewater, Massachusetts passed no federal awards through to sub-recipients during the period under audit.
Disaster Grants have been recorded in the year the grant was approved, except for grant expenditures related to the Coronavirus Pandemic.

Finding Details

Finding 2023-001
Finding 2023-001 – Special Education Cluster – AL No.’s 84.027 & 84.173 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Criteria: The Period of Availability for the SPED PL 94-142 Grant was September 22, 2022 through September 30, 2024. Condition: During our test of controls over compliance it was noted that there are expenditures charged to the SPED PL 94-142 Grant (September 22, 2022 through September 30, 2024) for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Context: During our test of expenditures and review of the general ledger against the SPED PL 94-142 Grant as it is related to compliance it was noted that 8 expenditures charged to the grant had service periods that were completely or partially for services prior to the grant start date of September 22, 2022 and thus would be outside the period of performance and thus would not be allowable costs. Effect: The School Department was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the 8 expenditures charged to the grant whose service period was completely or partially for services prior to the grant start date of September 22, 2022 was $31,948.58. Cause: A journal entry to charge costs to the grant included invoices that were outside of the grant award start. Recommendation: We recommend the School Department follow procedures to ensure that expenditures charged to the grant are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: Updated our procedures to ensure that expenditures charged to grants are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education.