FAC Explorer

Audit 52937

FY End
2022-06-30
Total Expended
$13.96M
Findings
2
Programs
24
Organization: Town of Southbridge, Massachusetts (MA)
Year: 2022 Accepted: 2023-03-29
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47373 2022-001 - - L
623815 2022-001 - - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $5.26M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M Yes 1
10.553 School Breakfast Program $365,733 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $274,878 - 0
10.555 National School Lunch Program $129,704 Yes 0
10.766 Community Facilities Loans and Grants $75,755 - 0
16.922 Equitable Sharing Program $57,467 - 0
97.044 Assistance to Firefighters Grant $49,921 - 0
84.010 Title I Grants to Local Educational Agencies $48,278 Yes 0
84.027 Special Education_grants to States $47,415 Yes 0
84.367 Improving Teacher Quality State Grants $46,461 - 0
10.559 Summer Food Service Program for Children $45,979 Yes 0
84.287 Twenty-First Century Community Learning Centers $23,037 - 0
21.019 Coronavirus Relief Fund $21,035 - 0
84.365 English Language Acquisition State Grants $15,555 - 0
84.425 Education Stabilization Fund $13,000 Yes 0
10.558 Child and Adult Care Food Program $12,226 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,000 - 0
97.042 Emergency Management Performance Grants $5,564 - 0
84.424 Student Support and Academic Enrichment Program $5,023 - 0
10.649 Pandemic Ebt Administrative Costs $3,684 - 0
84.173 Special Education_preschool Grants $935 Yes 0
93.889 National Bioterrorism Hospital Preparedness Program $432 - 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $420 - 0

Contacts

Name Title Type
KMTVN9GBU3T6 Kristine Russell Auditee
7087645400 Chad Clark Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts are prescribed by the Uniform Municipal Accounting System (UMAS) promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the Town. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 2022-001
2022-001 U.S. Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds - CFDA 21.027 Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. 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. Condition: As of the March 31, 2022, reporting date, the Town reported obligations of $5,044,950 while actual obligations were only $1,134,400. Cause: The Town reported its entire award allotment as obligated due to a misunderstanding of the grant reporting requirements. Effect: The Town?s reporting is overstated. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should only report obligations for amounts that represent orders placed for property and services, contracts and subawards made that require payment in the same or future period. Views of Responsible Official: Management agrees with the finding.
Finding 2022-001
2022-001 U.S. Department of the Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds - CFDA 21.027 Criteria: Per 2 CFR section 200.328 of the Uniform Guidance, each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. 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. Condition: As of the March 31, 2022, reporting date, the Town reported obligations of $5,044,950 while actual obligations were only $1,134,400. Cause: The Town reported its entire award allotment as obligated due to a misunderstanding of the grant reporting requirements. Effect: The Town?s reporting is overstated. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should only report obligations for amounts that represent orders placed for property and services, contracts and subawards made that require payment in the same or future period. Views of Responsible Official: Management agrees with the finding.