FAC Explorer

Audit 403512

FY End
2025-06-30
Total Expended
$2.92M
Findings
1
Programs
18
Organization: Town of Lynnfield (MA)
Year: 2025 Accepted: 2026-06-11
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217322 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $909,611 Yes 1
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $261,785 Yes 0
20.219 RECREATIONAL TRAILS PROGRAM $200,000 Yes 0
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $137,404 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $122,338 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $120,718 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $90,035 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $68,874 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $54,015 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $29,264 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $26,219 Yes 0
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $23,371 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $19,883 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $18,606 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $7,617 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $4,121 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3,500 Yes 0

Contacts

Name Title Type
UTDLLNMZXFJ5 Dave Castellarin Auditee
7813349420 Matthew Hunt 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 Lynnfield, Massachusetts 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 2 CFR 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 Lynnfield, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Lynnfield, Massachusetts.
The amount reported for the National School Lunch Program – Non-Cash Assistance (Commodities) represents non-monetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amount reported for the National School Lunch Program – Cash Assistance and School Breakfast Program – Cash Assistance represents cash receipts from federal reimbursements.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number: Not available Pass-Through Agency: Massachusetts Department of Revenue Pass-Through Number(s): Unknown Award Period: July 1, 2024 – June 30, 2025 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations (CFR) Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition and Context: For each of the five (5) transactions tested, the Town did not have a documented verification that the vendor was not suspended or debarred. Questioned Costs: None. Cause: Procedures were not in place to document the verification that vendors were not suspended or debarred from participation in federal programs or activities. Effect: Lack of verification (or untimely verification) of vendors’ suspension or debarment status could cause federal grant funds to be expended to vendors that are excluded from participation in federal assistance programs or activities. Repeat Finding: No Recommendation: We recommend procedures be implemented to ensure that the verification of vendors’ suspension and debarment status is documented prior to executing transactions. Views of responsible officials and planned corrective actions: Management agrees with the finding.