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Fiscal Year 2023 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, 2023
[Original embedded text, retained for comparison]
TOWN OF CANTON, MASSACHUSETTS
FEDERAL AWARD REPORTS
PURSUANT TO THE
UNIFORM GUIDANCE
YEAR ENDED JUNE 30, 2023Source page 2
TOWN OF CANTON, MASSACHUSETTS
TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2023
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 ................................. 3-6
Schedule of Expenditures of Federal Awards .......................................................................... 7-9
Notes to Schedule of Expenditures of Federal Awards ............................................................. 10
Schedules of Findings and Questioned Costs ......................................................................... 11-14Source 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, 2023, 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 20, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Town of Canton,
Massachusetts’ 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 or
significant deficiencies may exist that were not identified.
Town of Canton, Massachusetts 1 Federal Awards ReportsSource page 4
Town of Canton, Massachusetts Page Two Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town of Canton, Massachusetts’ 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 20, 2023 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
Qualified and Unmodified Opinions
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, 2023. 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.
Qualified Opinion on Special Education Cluster (IDEA)
In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified
Opinions section of our report, the Town of Canton, Massachusetts complied, in all material respects,
with the compliance requirements referred to above that could have a direct and material effect on the
Special Education Cluster (IDEA) program for the year ended June 30, 2023.
Unmodified Opinion on Each of the Other Major Federal Programs
In our opinion, the Town of Canton, Massachusetts complied, in all material respects, with the
compliance requirements referred to above that could have a direct and material effect on each of its other
major federal programs identified in the summary of auditor’s results section of the accompanying
schedule of findings and questioned costs for the year ended June 30, 2023.
Basis for Qualified and Unmodified Opinions
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 qualified and
unmodified opinions on compliance for each major federal program. Our audit does not provide a legal
Town of Canton, Massachusetts 3 Federal Awards ReportsSource page 6
Town of Canton, Massachusetts
Page Two
determination of the Town of Canton, Massachusetts’ compliance with the compliance requirements
referred to above.
Matter Giving Rise to Qualified Opinion on Special Education Cluster (IDEA)
As described in the accompanying schedule of findings and questioned costs, the Town of Canton,
Massachusetts’ did not comply with requirements regarding procurement, suspension and debarment for
its Special Education Cluster (IDEA) program as described in finding number 2023-001. Compliance
with such requirements is necessary, in our opinion, for the Town of Canton, Massachusetts to comply
with requirements applicable to that program.
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.
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.
Town of Canton, Massachusetts 4 Federal Awards ReportsSource page 7
Town of Canton, Massachusetts Page Three 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. Other Matters The results of our auditing procedures disclosed other instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as item 2023-003. Our opinion on each major federal program is not modified with respect to these matters. Government Auditing Standards requires the auditor to perform limited procedures on the Town of Canton, Massachusetts’ response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The Town’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance 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 and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies. 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. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2023-001 to be a material weakness. 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. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2023-002 to be a significant deficiency. 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. Town of Canton, Massachusetts 5 Federal Awards Reports
Source page 8
Town of Canton, Massachusetts Page Four Government Auditing Standards requires the auditor to perform limited procedures on the Town of Canton, Massachusetts’ response to the internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The Town’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. 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, 2023, 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 20, 2023, 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 20, 2023 Town of Canton, Massachusetts 6 Federal Awards Reports
Source page 9
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2023
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 $ - $ 95,735
COVID-19 - National School Lunch Program 10.555 11-050 - 63,388
National School Lunch Program: 10.555 11-050
Cash Assistance - 566,712
Non-Cash Assistance (Commodities) - 97,936
Total National School Lunch Program - 728,036
Total Child Nutrition Cluster - 823,771
U.S. Department of the Interior
Passed through the Commonwealth of Massachusetts -
Executive Office of Environmental Affairs
Outdoor Recreation - Aquistion, Development and Planning 15.916 - 19,967
Total U.S. Department of the Interior - 19,967
U.S. Department of Justice
Direct Award
Federal Equitable Sharing Grant 16.922 - 72,283
Total U.S. Department of Justice Programs - 72,283
U.S. Department of Transportation
Highway Safety Cluster
Passed through the Commonwealth of Massachusetts -
Executive Office of Public Safety and Security
State and Community Highway Safety 20.600 2023MRSPCANTON - 4,526
Total Highway Safety Cluster - 4,526
Passed through the Commonwealth of Massachusetts -
Department of Transportation
Metropolitan Transportation Planning and State and
Non-Metropolitan Planning and Research 20.505 INTF00X02022H0116816 - 186,583
Total U.S. Department of Transportation - 191,109
(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, 2023
Federal Grantor / Assistance Passed
Pass-Through Grantor / Listing Pass-Through Through to Federal
Program Title Number Number Subrecipients Expenditures
U.S. Department of the Treasury
Direct Award
COVID-19 Coronavirus State and Local Fiscal Recovery Fund 21.027 - 640,493
Passed through the Commonwealth of Massachusetts -
Executive Office of Health and Human Services
COVID-19 Coronavirus State and Local Fiscal Recovery Fund 21.027 INTF1115P01W22179009 - 114,219
Passed through Norfolk County Massachusetts
COVID-19 Coronavirus State and Local Fiscal Recovery Fund 21.027 Not available - 641,706
Total COVID-19 Coronavirus State and Local Fiscal Recovery Fund - 1,396,418
Total U.S. Department of the Treasury - 1,396,418
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 - 8,352
Total National Endowment for the Humanities - 8,352
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 84.027 240-687877-2023-0050 - 913,753
Special Education - Grants to States 84.027 240-529669-2022-0050 - 23,756
COVID-19 - Special Education - Grants to States 84.027X 252-532464-2022-0050 - 80,884
Total Special Education - Grants to States - 1,018,393
Special Education - Preschool Grants 84.173 262-687878-2023-0050 - 32,771
Special Education - Preschool Grants 84.173 262-529668-2022-0050 - 2,579
COVID-19 - Special Education - Preschool Grants 84.173X 264-532465-2022-0050 - 152
Total Special Education - Preschool Grants - 35,502
Total Special Education Cluster (IDEA) - 1,053,895
(continued)
See notes to Schedule of Expenditures of Federal Awards
Town of Canton, Massachusetts 8 Federal Awards ReportsSource page 11
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2023
Federal Grantor / Assistance Passed
Pass-Through Grantor / Listing Pass-Through Through to Federal
Program Title Number Number Subrecipients Expenditures
Passed through the Commonwealth of Massachusetts -
Department of Elementary and Secondary Education
Title I Grants to Local Educational Agencies 84.010 305-687879-2023-0050 - 111,246
Title I Grants to Local Educational Agencies 84.010 305-555866-2022-0050 - 26,906
Total Title I Grants to Local Educational Agencies - 138,152
English Language Acquisition State Grants 84.365 180-687876-2023-0050 - 11,989
Supporting Effective Instruction State Grant 84.367 140-687875-2023-0050 - 49,097
Student Support and Academic Enrichment Grants 84.424 309-687880-2023-0050 - 10,000
COVID-19 - Education Stabilization Fund 84.425D 115-498711-2021-0050 - 3,624
COVID-19 - Education Stabilization Fund 84.425U 119-580597-2022-0050 - 515,343
Total COVID-19 - Education Stabilization Fund - 518,967
Total U.S. Department of Education - 1,782,100
U.S. Department of Health and Human Services
Direct Awards
Drug-Free Communities Support Program 93.276 - 30,419
Passed Through the Cambridge Public Health Department
Department of Public Health - Region 4b
Public Health Emergency Preparedness 93.069 Not available - 2,046
Total U.S. Department of Health and Human Services - 32,465
U.S. Department of Homeland Security
Direct Awards
Assistance to Firefighters Grant Program 97.044 - 29,225
Passed through the Commonwealth of Massachusetts -
Massachusetts Emergency Management Agency
Disaster Grants: Public Assistance (Presidentially Declared) 97.036 CTFEMA4651CANTN00014 - 177,664
Disaster Grants: Public Assistance (Presidentially Declared) 97.036 CTFEMA4496CANTN01699 - 29,383
Disaster Grants: Public Assistance (Presidentially Declared) 97.036 CTFEMA4496CANTN01409 - 118,883
Total Disaster Grants: Public Assistance (Presidentially Declared) - 325,930
Emergency Management Performance Grants 97.042 FY23EMPG2200000CANTO - 4,685
Total U.S. Department of Homeland Security - 359,840
TOTAL FEDERAL GRANT EXPENDITURES $ - $ 4,686,305
(concluded)
See notes to Schedule of Expenditures of Federal Awards
Town of Canton, Massachusetts 9 Federal Awards ReportsSource page 12
TOWN OF CANTON, MASSACHUSETTS
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2023
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, 2023. 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 $325,930 of
expenditures incurred in prior fiscal years but awarded by FEMA in the current fiscal year.
Town of Canton, Massachusetts 10 Federal Awards ReportsSource page 13
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2023
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 Yes
Significant deficiencies identified not considered
to be material weaknesses Yes
Type of auditor’s report issued on compliance for
major programs:
Special Education Cluster (IDEA) Qualified
All other programs Unmodified
Any audit findings disclosed that are required to be reported
in accordance with Uniform Guidance 2 CFR 200.516 Yes
IDENTIFICATION OF MAJOR PROGRAMS
Name of Federal Program ALN(s)
COVID-19 – Coronavirus State and Local Fiscal Recovery Fund 21.027
Special Education Cluster (IDEA) 84.027 & 84.173
COVID-19 – Education Stabilization Fund 84.425
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
Town of Canton, Massachusetts 11 Federal Awards ReportsSource page 14
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2023
C. Federal Award Findings and Questioned Costs
2023-001 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Special Education Cluster (IDEA) – ALN 84.027 & 84.173
COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X
Compliance Finding and Material Weakness in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition.
Condition: Three vendors were awarded a contract without an appropriate procurement process.
Cause: The School relied on State procurement exemptions which do not apply to Federal
procurements.
Effect: The Town is not in compliance with Federal procurement requirements.
Questioned Costs: $85,917.50
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to perform procurement procedures
on all applicable contracts for goods and services.
Views of Responsible Official: Management agrees with the finding.
Town of Canton, Massachusetts 12 Federal Awards ReportsSource page 15
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2023
C. Federal Award Findings and Questioned Costs
2023-002 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Special Education Cluster (IDEA) – ALN 84.027 & 84.173
COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or
making subawards under covered transactions to parties that are suspended or debarred.
Condition: Suspension and debarment compliance was not verified for two covered transactions.
Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not
being performed.
Effect: Grant transactions are not supported adequately, and the School is at risk of awarding
contracts to vendors not eligible to participate in federal awards programs. It was determined that
none of the three vendors were suspended or debarred from federal awards.
Questioned Costs: None
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to document that all contractors
under covered transactions that are performing services for the grant are not suspended or
debarred.
Town of Canton, Massachusetts 13 Federal Awards ReportsSource page 16
TOWN OF CANTON, MASSACHUSETTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2023
C. Federal Award Findings and Questioned Costs
2023-003 U.S. Department of Education
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Special Education Cluster (IDEA) – ALN 84.027 & 84.173
COVID-19 – Special Education Cluster (IDEA) – ALN 84.027X & 84.173X
Criteria: Per 2 CFR 200.430(i) of the Uniform Guidance, charges to federal awards for salaries
and wages must be based on records that accurately reflect the work performed. Semi-annual or
monthly time and effort certifications are to be utilized if the non-federal entity’s records do not
meet the related standards described in the Uniform Guidance.
Condition: Semi-annual time and effort certifications were not maintained for a grant employee
whose salaries and wages were not supported by detailed time records.
Cause: Turnover in the school payroll position caused the certifications to be missed during the
year.
Effect: The School is not in compliance with applicable cost principles related to salaries and
wages.
Questioned Costs: $35,350.88
Repeat Finding from Prior Year: No.
Recommendation: The School should implement procedures to obtain time and effort
certifications from grant employees whose wages are not supported with detailed time records.
Views of Responsible Official: Management agrees with the finding.
D. Summary Schedule of Prior Audit Findings
None
Town of Canton, Massachusetts 14 Federal Awards ReportsSource page 17
Corrective Action Plans Finding 2023-001 Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for all contracts exceeding $10,000, but lower than $250,000 and a formal advertised bid or proposal process for contracts more than $250,000. Management has updated its internal financial operating procedures to ensure future compliance of procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations Finding 2023-002 Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good standing of both vendors in question. Management has updated its internal financial operating procedures to ensure future compliance with procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations Finding 2023-003 Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Corrective Action Planned: Management is aware of the missing time and effort certifications for the single grant employee. This error was in part due to the transition of both the Payroll Coordinator and Budget Analyst positions within Canton Public Schools. Controls have been put in place to ensure all time and effort certifications are completed and submitted to the business office in a timely manner. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations