FAC Explorer

Audit 64380

FY End
2022-06-30
Total Expended
$3.49M
Findings
12
Programs
14
Organization: Town of Stoneham, Massachusetts (MA)
Year: 2022 Accepted: 2023-07-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
72361 2022-001 Significant Deficiency Yes H
72362 2022-001 Significant Deficiency Yes H
72363 2022-001 Significant Deficiency Yes H
72364 2022-001 Significant Deficiency Yes H
72365 2022-001 Significant Deficiency Yes H
72366 2022-001 Significant Deficiency Yes H
648803 2022-001 Significant Deficiency Yes H
648804 2022-001 Significant Deficiency Yes H
648805 2022-001 Significant Deficiency Yes H
648806 2022-001 Significant Deficiency Yes H
648807 2022-001 Significant Deficiency Yes H
648808 2022-001 Significant Deficiency Yes H

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $315,246 - 0
84.425 Education Stabilization Fund $262,930 - 0
10.553 School Breakfast Program $242,241 Yes 0
93.276 Drug-Free Communities Support Program Grants $168,294 - 0
84.027 Special Education_grants to States $132,313 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $110,750 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $85,190 - 0
97.044 Assistance to Firefighters Grant $72,201 - 0
84.010 Title I Grants to Local Educational Agencies $67,759 - 0
10.555 National School Lunch Program $55,562 Yes 0
84.173 Special Education_preschool Grants $14,799 Yes 1
84.367 Improving Teacher Quality State Grants $11,700 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
97.042 Emergency Management Performance Grants $5,100 - 0

Contacts

Name Title Type
CEWKS3L413L8 Lauri Plourde Auditee
7815072409 Christian J. Rogers Auditor
No contacts on file

Notes to SEFA

Title: U.S. DEPARTMENT OF AGRICULTURE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Stoneham, Massachusetts under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 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 of Stoneham, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Stoneham, Massachusetts. De Minimis Rate Used: N Rate Explanation: The Town of Stoneham, Massachusetts did not elect to use the 10-percent de minimis indirect cost rate identified in ?200.414 of the Uniform Guidance. The amount reported for the National School Lunch Program Non-Cash Assistance (Commodities) represents non-monetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amounts reported for the National School Lunch Program Cash Assistance and School Breakfast Program Cash Assistance represent cash receipts from federal reimbursements.
Title: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Stoneham, Massachusetts under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 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 of Stoneham, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Stoneham, Massachusetts. De Minimis Rate Used: N Rate Explanation: The Town of Stoneham, Massachusetts did not elect to use the 10-percent de minimis indirect cost rate identified in ?200.414 of the Uniform Guidance. The amount reported for the School-Based Medicaid Reimbursement Program represents federal reimbursements for Administrative Activity Claims.
Title: U.S. DEPARTMENT OF HOMELAND SECURITY Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Stoneham, Massachusetts under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 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 of Stoneham, Massachusetts, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Town of Stoneham, Massachusetts. De Minimis Rate Used: N Rate Explanation: The Town of Stoneham, Massachusetts did not elect to use the 10-percent de minimis indirect cost rate identified in ?200.414 of the Uniform Guidance. The amounts reported for the Emergency Management Performance Grants represent cash receipts from federal reimbursements.

Finding Details

Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.
Finding 2022-001
2022-001 Federal Agency: Department of Education Federal Program: Special Education Cluster Pass-Through Agency: Massachusetts State Department of Elementary and Secondary Education (DESE) Pass-Through Number(s): Various ? See Schedule of Expenditures of Federal Awards Assistance Listing Numbers: 84.027, 84.173 Award Period: September 30, 2019 ? December 31, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Compliance Requirement: Period of Performance Criteria or specific requirement: 2 CFR Part 200, 200.309 states that a non-federal agency may charge to the federal award only allowable costs incurred during the period of performance. Condition: The Town of Stoneham, Massachusetts did not have adequate controls designed to ensure expenditures charged to the grant were incurred during the period of performance. Questioned Costs: None Reportable Context: For 1 of 1 transaction tested, we identified the Town charged expenditures to the grant that were incurred outside the period of performance, after the end date of the grant. Cause: Procedures are not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred after the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: Management agrees with the finding.