FAC Explorer

Audit 411428

FY End
2025-12-31
Total Expended
$2.61M
Findings
1
Programs
7
Organization: Town of Bedford (NH)
Year: 2025 Accepted: 2026-09-21
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1235745 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.26M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $152,018 Yes 1
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $90,734 Yes 0
16.922 EQUITABLE SHARING PROGRAM $33,814 Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $32,248 Yes 0
20.219 RECREATIONAL TRAILS PROGRAM $31,653 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $5,402 Yes 0

Contacts

Name Title Type
GBXRTQPMCX59 Matt Mannino Auditee
6037921313 Scott Warnetski 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 Bedford, New Hampshire (the “Town”) under programs of the federal government for the year ended December 31, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (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, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Town.

Finding Details

Finding 2025-001
2025-001 Improve Controls over ARPA Reporting Federal Program Information Federal Agency: U.S. Department of Treasury Award Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Year: 2022 Compliance Requirement: Reporting Type of Finding Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Grantees are required to report financial information to the grantor agency in accordance with the requirements set forth by the Federal awarding agency. Management is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context The annual report submitted to Treasury was not reviewed by a separate knowledgeable individual prior to submission to the Treasury Department. Cause Weakness in the operation of controls. Effect or Potential Effect Lack of sufficient controls in place could result in inaccurate expenditures being reported to the Treasury Department that do not agree to underlying accounting records. Questioned Costs No questioned costs are reported as this finding is a control deficiency only. Identification as a Repeat Finding This is repeat of finding 2024-001 as it relates to the control deficiency only. Recommendation The Town should implement a control to have the report formally reviewed by a separate knowledgeable individual prior to submission to the Treasury Department. Views of Responsible Official and Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.