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Fiscal Year 2022 Single Audit Report
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Certified Public Accountants
TOWN OF CANTON, MASSACHUSETTS
FEDERAL AWARD REPORTS
PURSUANT TO THE
UNIFORM GUIDANCE
YEAR ENDED JUNE 30, 2022
[Original embedded text, retained for comparison]
TOWN OF CANTON, MASSACHUSETTS
FEDERAL AWARD REPORTS
PURSUANT TO THE
UNIFORM GUIDANCE
YEAR ENDED JUNE 30, 2022Source page 2
TOWN OF CANTON, MASSACHUSETTS
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2022
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ...................................... 1-2
Independent Auditor’s Report on Compliance for Each Major Program and on
Internal Control Over Compliance Required by Uniform Guidance ................................. 3-5
Schedule of Expenditures of Federal Awards .......................................................................... 6-8
Notes to Schedule of Expenditures of Federal Awards .............................................................. 9
Schedules of Findings and Questioned Costs ............................................................................ 10Source page 3
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Honorable Select Board
Town of Canton, Massachusetts
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States, the financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of the Town of
Canton, Massachusetts, as of and for the year ended June 30, 2022, and the related notes to the financial
statements, which collectively comprise the Town of Canton, Massachusetts’s basic financial statements and
have issued our report thereon dated December 16, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Town’s internal control
over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose
of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express
an opinion on the effectiveness of the Town’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity’s
financial statements will not be prevented, or detected and corrected on a timely basis. A significant
deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses, or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
Town of Canton, Massachusetts 1 Federal Awards ReportsSource page 4
Town of Canton, Massachusetts Page Two Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Roselli, Clark and Associates Certified Public Accountants Woburn, Massachusetts December 16, 2022 Town of Canton, Massachusetts 2 Federal Awards Reports
Source page 5
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE
To the Honorable Select Board
Town of Canton, Massachusetts
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the Town of Canton, Massachusetts’ compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct
and material effect on each of the Town of Canton, Massachusetts’ major federal programs for the year
ended June 30, 2022. The Town of Canton, Massachusetts’ major federal programs are identified in the
summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the Town of Canton, Massachusetts complied, in all material respects, with the types of
compliance requirements referred to above that could have a direct and material effect on each of its
major federal programs for the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the audit 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). Our responsibilities under those standards
and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of
Compliance section of our report.
We are required to be independent of the Town of Canton, Massachusetts and to meet our other ethical
responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that
the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on
compliance for each major federal program. Our audit does not provide a legal determination of the
Town of Canton, Massachusetts’ compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Town
of Canton, Massachusetts’ federal programs.
Town of Canton, Massachusetts 3 Federal Awards ReportsSource page 6
Town of Canton, Massachusetts
Page Two
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the Town of Canton, Massachusetts’ compliance based on our audit. Reasonable assurance is
a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit
conducted in accordance with generally accepted auditing standards, Government Auditing Standards,
and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not
detecting material noncompliance resulting from fraud is higher than that resulting from error, as fraud
may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal
control. Noncompliance with the compliance requirements referred to above is considered material if
there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment
made by a reasonable user of the report on compliance about the Town of Canton, Massachusetts’
compliance with the requirements of each major program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Audit
Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and design
and perform audit procedures responsive to those risks. Such procedures include examining, on a
test basis, evidence regarding the Town of Canton, Massachusetts’ compliance with the
compliance requirements referred to above and performing such other procedures as we
considered necessary in the circumstances.
• Obtain an understanding of the Town of Canton, Massachusetts’ internal control over compliance
relevant to the audit in order to design audit procedures that are appropriate in the circumstances
and to test and report on internal control over compliance in accordance with the Uniform
Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Town of
Canton, Massachusetts’ internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal
control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
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. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in
internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material
weakness in internal control over compliance, yet important enough to merit attention by those charged
with governance.
Town of Canton, Massachusetts 4 Federal Awards ReportsSource page 7
Town of Canton, Massachusetts Page Three Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibility for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the Town of Canton, Massachusetts, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Town of Canton, Massachusetts’s basic financial statements. We have issued our report thereon dated December 16, 2022, which contained unmodified opinions on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance, and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Roselli, Clark & Associates Certified Public Accountants Woburn, Massachusetts December 16, 2022 Town of Canton, Massachusetts 5 Federal Awards Reports
Source page 8
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
Federal Grantor / Assistance Passed
Pass-Through Grantor / Listing Pass-Through Through to Federal
Program Title Number Number Subrecipients Expenditures
U.S. Department of Agriculture
Child Nutrition Cluster
Passed through the Commonwealth of Massachusetts -
Department of Elementary and Secondary Education
School Breakfast Program 10.553 11-050 $ - $ 201,560
COVID-19 - National School Lunch Program 10.555 11-050 - 92,903
National School Lunch Program: 10.555 11-050
Cash Assistance - 1,364,710
Non-Cash Assistance (Commodities) - 87,413
Total National School Lunch Program - 1,545,026
Total Child Nutrition Cluster - 1,746,586
State Pandemic Electronic Benefit Transfer (P-EBT) Administative Costs Grants 10.649 Not Available - 3,684
Total U.S. Department of Agriculture - 1,750,270
U.S. Department of Justice
Direct Award
Federal Equitable Sharing Grant 16.922 - 71,471
Total U.S. Department of Justice Programs - 71,471
U.S. Department of the Treasury
Direct Award
COVID-19 Coronavirus State and Local Fiscal Recovery Fund 21.027 - 69,575
Passed through the Commonwealth of Massachusetts -
Executive Office for Administration and Finance
COVID-19 - Coronavirus Relief Fund 21.019 COVID19 50 - 7,714
Passed through the Commonwealth of Massachusetts -
Department of Elementary and Secondary Education
COVID-19 - Coronavirus Relief Fund 21.019 102-389023-2021-0050 - 19,717
Total COVID-19 - Coronavirus Relief Fund - 27,431
Total U.S. Department of the Treasury - 97,006
(continued)
See notes to Schedule of Expenditures of Federal Awards
Town of Canton, Massachusetts 6 Federal Awards ReportsSource page 9
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
Federal Grantor / Assistance Passed
Pass-Through Grantor / Listing Pass-Through Through to Federal
Program Title Number Number Subrecipients Expenditures
National Endowment for the Humanities (NEH)
Passed through the Commonwealth of Massachusetts -
Board of Library Commissioners
COVID-19 Library Services and Technology Act (LSTA) Program 45.310 TEENS/TWEENS - 4,540
Total National Endowment for the Humanities - 4,540
U.S. Department of Education
Special Education Cluster (IDEA)
Passed through the Commonwealth of Massachusetts -
Department of Elementary and Secondary Education
Special Education - Grants to States 84.027 240-529669-2022-0050 - 878,072
Special Education - Grants to States 84.027 258-497954-2021-0050 - 1,767
Special Education - Grants to States 84.027 274-482189-2021-0050 - 10,976
COVID-19 - Special Education - Grants to States 84.027X 252-532464-2022-0050 - 34,567
Total Special Education - Grants to States - 925,382
Special Education - Preschool Grants 84.173 262-529668-2022-0050 - 30,929
Special Education - Preschool Grants 84.173 298-482632-2021-0050 - 1,243
COVID-19 - Special Education - Preschool Grants 84.173X 264-532465-2022-0050 - 16,253
Total Special Education - Preschool Grants - 48,425
Total Special Education Cluster (IDEA) - 973,807
Passed through the Commonwealth of Massachusetts -
Department of Elementary and Secondary Education
Title I Grants to Local Educational Agencies 84.010 305-555866-2022-0050 - 104,847
Title I Grants to Local Educational Agencies 84.010 305-397271-2021-0050 - 28,776
Title I Grants to Local Educational Agencies 84.010 305-292400-2020-0050 - 1,111
Total Title I Grants to Local Educational Agencies - 134,734
English Language Acquisition State Grants 84.365 180-555870-2022-0050 - 12,591
Supporting Effective Instruction State Grant 84.367 140-555869-2022-0050 - 54,468
Supporting Effective Instruction State Grant 84.367 140-397272-2021-0050 - 26,722
Supporting Effective Instruction State Grant 84.367 140-292403-2020-0050 - 1,729
Total Supporting Effective Instruction State Grants - 82,919
Student Support and Academic Enrichment Grants 84.424 309-555867-2022-0050 - 10,000
Student Support and Academic Enrichment Grants 84.424 309-397274-2021-0050 - 10,000
Total Student Support and Academic Enrichment Grants - 20,000
COVID-19 - Education Stabilization Fund 84.425D 113-379868-2021-0050 - 500
COVID-19 - Education Stabilization Fund 84.425D 114-389026-2021-0050 - 193
COVID-19 - Education Stabilization Fund 84.425D 115-498711-2021-0050 - 340,987
COVID-19 - Education Stabilization Fund 84.425D 120-510256-2022-0050 - 83,108
COVID-19 - Education Stabilization Fund 84.425U 119-580597-2022-0050 - 75,757
Total COVID-19 - Education Stabilization Fund - 500,545
Total U.S. Department of Education - 1,724,596
(continued)
See notes to Schedule of Expenditures of Federal Awards
Town of Canton, Massachusetts 7 Federal Awards ReportsSource page 10
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
Federal Grantor / Assistance Passed
Pass-Through Grantor / Listing Pass-Through Through to Federal
Program Title Number Number Subrecipients Expenditures
U.S. Department of Health and Human Services
Direct Awards
Drug-Free Communities Support Program 93.276 - 114,948
Passed Through the Cambridge Public Health Department
Department of Public Health - Region 4b
Public Health Emergency Preparedness 93.069 - 324
Total U.S. Department of Health and Human Services - 115,272
U.S. Department of Homeland Security
Direct Awards
Assistance to Firefighters Grant Program 97.044 - 66,085
Homeland Security Grant Program 97.067 - 23,050
Passed through the Commonwealth of Massachusetts -
Massachusetts Emergency Management Agency
Disaster Grants: Public Assistance (Presidentially Declared) 97.036 CTFEMA4214CANTN01035 - 752,044
Disaster Grants: Public Assistance (Presidentially Declared) 97.036 CTFEMA4496CANTN00178 - 181,876
Total Disaster Grants: Public Assistance (Presidentially Declared) - 933,920
Emergency Management Performance Grants 97.042 FY22EMPG2100000CANTO - 4,800
Total U.S. Department of Homeland Security - 1,027,855
TOTAL FEDERAL GRANT EXPENDITURES $ - $ 4,791,010
(concluded)
See notes to Schedule of Expenditures of Federal Awards
Town of Canton, Massachusetts 8 Federal Awards ReportsSource page 11
TOWN OF CANTON, MASSACHUSETTS
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2022
A. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of the Town of Canton, Massachusetts (the Town) 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 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.
B. Summary of Significant 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.
The Town has elected not to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
C. U.S. Department of Agriculture Programs
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.
D. U.S. Department of Homeland Security Programs
U.S. Department of Homeland Security’s Disaster Grants – Public Assistance (Presidentially
Declared Disaster) expenditures are recognized when the Federal Emergency Management
Administration (FEMA) approves the Town’s project worksheet (PW) and the Town has incurred
the eligible expenditures. The amounts reported in the Schedule include $933,920 of
expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.
Town of Canton, Massachusetts 9 Federal Awards ReportsSource page 12
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2022
A. Summary of Audit Results
FINANCIAL STATEMENTS
Type of auditor’s report issued Unmodified
Internal control over financial reporting:
Material weaknesses identified No
Significant deficiencies identified not considered
to be material weaknesses No
Noncompliance material to financial statements noted? No
FEDERAL AWARDS
Internal control over major programs:
Material weaknesses identified No
Significant deficiencies identified not considered
to be material weaknesses No
Type of auditor’s report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to be reported
in accordance with Uniform Guidance 2 CFR 200.516 No
IDENTIFICATION OF MAJOR PROGRAMS
Name of Federal Program ALN(s)
Child Nutrition Cluster 10.553 & 10.555
COVID-19 – Education Stabilization Fund 84.425
Disaster Grants: Public Assistance (Presidentially Declared) 97.036
Dollar threshold used to distinguish between type A and
type B programs $ 750,000
Auditee qualified as a low-risk auditee? Yes
B. Financial Statement Findings
None
C. Federal Award Findings and Questioned Costs
None
Town of Canton, Massachusetts 10 Federal Awards Reports