FAC Explorer

Audit 43355

FY End
2022-06-30
Total Expended
$894,357
Findings
2
Programs
5
Organization: Town of Lakeville, Massachusetts (MA)
Year: 2022 Accepted: 2023-01-25
Auditor: Powers & Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50511 2022-001 - - M
626953 2022-001 - - M

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $821,632 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,299 - 0
20.600 State and Community Highway Safety $15,126 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,800 - 0
97.042 Emergency Management Performance Grants $3,500 - 0

Contacts

Name Title Type
Z34YEK5MAUF5 Todd Hassett Auditee
5089468807 Frank Serreti Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards is presented onthe modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability isincurred. Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
U.S. DEPARTMENT OF TREASURY Passed through Plymouth County COVID-19 Coronavirus Relief Fund COVID-19 Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Lakeville, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Effect: The Town is not in compliance with subrecipient monitoring requirements that require the Town to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Cause: Noncompliance over the subrecipient monitoring process. The Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: Management
Finding 2022-001
U.S. DEPARTMENT OF TREASURY Passed through Plymouth County COVID-19 Coronavirus Relief Fund COVID-19 Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Lakeville, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Effect: The Town is not in compliance with subrecipient monitoring requirements that require the Town to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Cause: Noncompliance over the subrecipient monitoring process. The Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: Management