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Audit 404856

FY End
2025-06-30
Total Expended
$11.04M
Findings
14
Programs
23
Organization: Town of Southbridge, Massachusetts (MA)
Year: 2025 Accepted: 2026-06-25
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218740 2025-001 Material Weakness Yes B
1218741 2025-001 Material Weakness Yes B
1218742 2025-001 Material Weakness Yes B
1218743 2025-001 Material Weakness Yes B
1218744 2025-001 Material Weakness Yes B
1218745 2025-002 Material Weakness Yes I
1218746 2025-002 Material Weakness Yes I
1218747 2025-002 Material Weakness Yes I
1218748 2025-002 Material Weakness Yes I
1218749 2025-002 Material Weakness Yes I
1218750 2025-002 Material Weakness Yes I
1218751 2025-002 Material Weakness Yes I
1218752 2025-002 Material Weakness Yes I
1218753 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $756,483 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $448,865 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $210,301 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $170,113 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $150,163 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $102,221 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $80,838 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $68,519 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $59,415 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $38,068 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $35,896 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $35,000 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $32,725 Yes 0
16.922 EQUITABLE SHARING PROGRAM $27,374 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $25,989 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $20,465 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $18,774 Yes 0
20.614 NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (NHTSA) DISCRETIONARY SAFETY GRANTS AND COOPERATIVE AGREEMENTS $13,407 Yes 0
84.425 EDUCATION STABILIZATION FUND $10,000 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,100 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2,479 Yes 0
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $1,681 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $59 Yes 1

Contacts

Name Title Type
KMTVN9GBU3T6 Kristine Russell Auditee
5087645400 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 Southbridge, Massachusetts (the Town) 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 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.
U.S. Department of Homeland Security’s Disaster Grants: Public Assistance (Presidentially Declared Disaster) expenditures are recognized when the Federal Emergency Management Administration (FEMA) approves the Town’s project worksheet (PW) and the Town has incurred the eligible expenditures. The amounts reported in the Schedule include $102,221 of expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.

Finding Details

Finding 2025-001
2025-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies – ALN 84.010 Compliance Finding and Material Weakness in Internal Controls Over Compliance 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: Time and effort certifications were not maintained for grant employees. Cause: The School was not aware of the applicable time and effort requirements. Effect: The School is not in compliance with applicable cost principles related to salaries and wages. Questioned Costs: $966,130, which represents total payroll costs charged to the grant Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to maintain time and effort certifications for all grant employees. Views of Responsible Official: Management agrees with the finding.
Finding 2025-002
2025-002 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 Compliance Finding and Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Two vendors were awarded a contract without a competitive procurement process. The school did not maintain any documentation in the files regarding why a competitive procurement process was not performed. Cause: The School relied on State procurement exemptions which do not apply to Federal procurements. Effect: The Town is not in compliance with Federal procurement requirements. Questioned Costs: $50,633, which represents the amounts charged to the grant for these two vendors. Repeat Finding from Prior Year: No. Recommendation: The School should implement procedures to perform competitive procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.