FAC Explorer

Audit 410260

FY End
2025-06-30
Total Expended
$2.57M
Findings
2
Programs
18
Organization: Town of Concord (MA)
Year: 2025 Accepted: 2026-09-02
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228622 2025-002 Material Weakness Yes L
1228623 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $319,073 Yes 0
97.025 NATIONAL URBAN SEARCH AND RESCUE (US&R) RESPONSE SYSTEM $235,195 Yes 0
66.468 DRINKING WATER STATE REVOLVING FUND $88,828 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $70,754 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $29,734 Yes 0
16.922 EQUITABLE SHARING PROGRAM $21,622 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $21,000 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $20,000 Yes 1
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $20,000 Yes 0
84.425 EDUCATION STABILIZATION FUND $18,073 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $17,698 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $13,483 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $7,077 Yes 0
66.806 SUPERFUND TECHNICAL ASSISTANCE GRANTS (TAG) FOR COMMUNITY GROUPS AT NATIONAL PRIORITY LIST (NPL) SITES $5,817 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $5,479 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $4,600 Yes 0
10.575 FARM TO SCHOOL GRANT PROGRAM $3,344 Yes 0

Contacts

Name Title Type
FQ3MLTMWJSE8 Jennifer Barrett Auditee
9783183095 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 Concord, 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.

Finding Details

Finding 2025-002
2025-002 U.S. Department of Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: 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. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury. Cause: The Town did not have procedures in place to perform reconciliations of required grant reporting. Effect: It was determined that the Town recorded overstated expenditures by $427,507 in reporting submitted to the U.S. Department of the Treasury. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Views of Responsible Official: Management agrees with the finding.