FAC Explorer

Audit 409920

FY End
2025-12-31
Total Expended
$1.22M
Findings
1
Programs
2
Organization: NORTHAMPTON TOWNSHIP (PA)
Year: 2025 Accepted: 2026-08-27
Auditor: BEE BERGVALL & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228101 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.21M Yes 1
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $5,943 Yes 0

Contacts

Name Title Type
TFBTKAJJVLF7 Julie Narisi Auditee
2153576800 Jennifer McHugh Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Northampton Township under programs of the federal government for the year ended December 31, 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 Northampton Township, it is not intended to and does not present the financial position, change in net assets, or cash flows of Northampton Township.
(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. (2) Pass-through entity identifying numbers are presented where available. (3) Northampton Township uses funder approved indirect cost rates that are stipulated in grant agreements. Where there is no funder approved indirect cost rate, Northampton Township has elected not to include indirect costs up to the 15% de minimis rate allowed under Uniform Guidance.

Finding Details

Finding 2025-001
Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Key changes which effect the Organization include: • Increased documentation • Time and effort reporting for payroll • Specific purchasing consideration Cause: The Organization did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. The Organization will implement these policies and procedures to ensure that the organization will comply going forward.