HomeMy WebLinkAboutCohasset FY2020 SEFA
TOWN OF COHASSET, MASSACHUESTTS
REPORTS ON FEDERAL AWARD PROGRAMS
YEAR ENDED JUNE 30, 2020
TOWN OF COHASSET, MASSACHUSETTS
REPORTS ON FEDERAL AWARD PROGRAMS
YEAR ENDED JUNE 30, 2020
TABLE OF CONTENTS
Page
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
Report on compliance for each major federal program; report on internal control over compliance;
and report on schedule of expenditures of federal awards required by the Uniform Guidance ...................... 3
Schedule of expenditures of federal awards ........................................................................................................ 6
Notes to schedule of expenditures of federal awards .......................................................................................... 7
Schedule of findings and questioned costs .......................................................................................................... 8
1
financial statements performed in accordance with Government Auditing Standards
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
Independent Auditor’s Report
To the Honorable Board of Selectmen
Town of Cohasset, 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 Cohasset,
Massachusetts, as of and for the year ended June 30, 2020, and the related notes to the financial statements,
which collectively comprise the Town of Cohasset, Massachusetts’ basic financial statements, and have issued
our report thereon dated February 9, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Town of Cohasset,
Massachusetts’ internal control over financial reporting (internal control) to determine the 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 of Cohasset, Massachusetts’
internal control. Accordingly, we do not express an opinion on the effectiveness of the Town of Cohasset,
Massachusetts’ 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.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Town of Cohasset, 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 determination of financial statement amounts. 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.
2
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.
February 19, 2021
3
schedule of expenditures of federal awards required by the Uniform Guidance
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT
ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED
BY THE UNIFORM GUIDANCE
Independent Auditor’s Report
To the Honorable Board of Selectmen
Town of Cohasset, Massachusetts
Report on Compliance for Each Major Federal Program
We have audited the Town of Cohasset, Massachusetts’ compliance with the types of compliance requirements
described in the OMB Compliance Supplement that could have a direct and material effect on each of the Town of
Cohasset, Massachusetts’ major federal programs for the year ended June 30, 2020. The Town of Cohasset,
Massachusetts’ major federal programs are identified in the summary of auditor’s results section of the
accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its
federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the Town of Cohasset, Massachusetts’
major federal programs based on our audit of the types of compliance requirements referred to above. 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). Those standards and the Uniform Guidance require that we plan and perform the
audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program occurred. An audit
includes examining, on a test basis, evidence about the Town of Cohasset, Massachusetts’ compliance with
those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the Town of Cohasset, Massachusetts’
compliance.
4
Opinion on Each Major Federal Program
In our opinion, the Town of Cohasset, 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, 2020.
Report on Internal Control Over Compliance
Management of the Town of Cohasset, Massachusetts, is responsible for establishing and maintaining effective
internal control over compliance with the types of compliance requirements referred to above. In planning and
performing our audit of compliance, we considered the Town of Cohasset, Massachusetts’ internal control over
compliance with the types of requirements that could have a direct and material effect on each major federal
program to determine the auditing procedures that are appropriate in the circumstances for the purpose of
expressing an opinion on compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the Town of Cohasset, Massachusetts’ 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.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control over compliance that might be
material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
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 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 Cohasset, Massachusetts, as of and for the
year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the
Town of Cohasset, Massachusetts’ basic financial statements. We issued our report thereon dated February 9,
2021, which contained unmodified opinions on those financial statements. Our audit was conducted 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
5
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.
February 19, 2021
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2020
Federal Pass-Through Amount Passed
CFDA Entity Identifying Through to
Federal Grantor/Pass-Through Grantor/Program or Cluster Title Number Number Sub-Recipients Expenditures
CHILD NUTRITION CLUSTER:
U.S. DEPARTMENT OF AGRICULTURE:
Passed through Massachusetts Department of Elementary
and Secondary Education:
Non-Cash Assistance (Commodities):
National School Lunch Program.........……………………………………………………… 10.555 11-065 $ - $ 20,375
Cash Assistance:
National School Lunch Program.........…………………………………………………… 10.555 11-065 - 41,527
COVID-19 - National School Lunch…....................................................................... 10.555 11-065 - 732
Total National School Lunch Program………………………………………………… - 62,634
Cash Assistance:
School Breakfast Program........…………………………………………………………… 10.553 11-065 - 2,809
COVID-19 - School Breakfast Program…................................................................... 10.553 11-065 - 462
Total School Breakfast Program………………………………………………………… - 3,271
TOTAL CHILD NUTRITION CLUSTER………………………………………………… - 65,905
SPECIAL EDUCATION CLUSTER:
U.S. DEPARTMENT OF EDUCATION:
Passed through Massachusetts Department of Elementary
and Secondary Education:
Special Education Grants to States (IDEA, Part B).........………………………………… 84.027 240-292203-2020-0065 - 320,049
Passed through Massachusetts Department of Early Education and Care:
Special Education Preschool Grants (IDEA, Preschool)........…………………………… 84.173 262-292204-2020-0065 - 9,800
TOTAL SPECIAL EDUCATION CLUSTER…………………………………………… - 329,849
OTHER PROGRAMS:
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Program:
Drug-Free Communities Support Program Grants.........………………………………… 93.276 Not Applicable - 134,482
PASS-THROUGH PROGRAMS:
U.S. DEPARTMENT OF TREASURY:
Passed through Executive Office of Administration and Finance:
Coronavirus Relief Fund….......................................................................................... 21.019 COVID19 065 - 6,229
Coronavirus Relief Fund….......................................................................................... 21.019 COVID19 065 - 211,181
Total Coronavirus Relief Fund…………………………………………………………… - 217,410
U.S. DEPARTMENT OF EDUCATION:
Passed through Massachusetts Department of Elementary
and Secondary Education:
Title I Grants to Local Educational Agencies.........……………………………………… 84.010 305-302333-2020-0065 - 46,203
School Safety National Activities........……………………………………………………… 84.184 FY19 SAFER SCHOOLS QT2 - 34,670
Supporting Effective Instruction State Grants........……………………………………… 84.367 140-302335-2020-0065 - 13,750
Student Support and Academic Enrichment Program…………………………………… 84.424 309-302336-2020-0065 - 10,816
TOTAL EDUCATION……………………………………………………...……………… - 105,439
U.S. DEPARTMENT OF HOMELAND SECURITY:
Passed through Massachusetts Emergency Management Agency:
Staffing for Adequate Fire and Emergency Response (SAFER).........………………… 97.083 2020 SAFE GRANT - 123,070
Emergency Management Performance Grants.........…………………………………… 97.042 EMPG19 - COHASSET - 2,900
TOTAL HOMELAND SECURITY……………………………………………………… - 125,970
TOTAL…………………………………………………………………………………………… $ - $ 979,055
See notes to Schedule of Expenditures of Federal Awards.
Town of Cohasset, Massachusetts 6 Reports on Federal Award Programs
Schedule of Findings and Questioned Costs Year Ended June 30, 2020
Town of Cohasset, Massachusetts 7 Report on Federal Award Programs
Note 1 – Basis of Presentation
Notes to schedule of expenditures of federal awards
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of
the Town of Cohasset, Massachusetts under programs of the federal government for the year ended June 30,
2020. 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 Principals, and Audit Requirements for
Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of
the Town of Cohasset, Massachusetts, it is not intended to and does not present the financial position, changes in
net position, or cash flows of the Town of Cohasset, Massachusetts.
Note 2 – Summary of Significant Accounting Policies
The accounting and reporting policies of the Town of Cohasset, Massachusetts are set forth below:
(a) Basis of Accounting – The accompanying Schedule of Expenditures of Federal Awards is presented on
the modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability is
incurred. Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
(b) Cash Assistance – National School Lunch Program and School Breakfast Program – Program
expenditures represent federal reimbursement for meals provided during the year.
(c) Non-Cash Assistance (Commodities) – National School Lunch Program – Program expenditures
represent the value of donated foods received during the year.
(d) COVID-19 funded disaster grants have been recorded the year the expenses were incurred. Other
disaster grants have been recorded the year the grant was approved.
(e) The Town of Cohasset, Massachusetts has not elected to use the 10-percent de minimis indirect cost rate
as allowed under the Uniform Guidance.
Schedule of Findings and Questioned Costs Year Ended June 30, 2020
Town of Cohasset, Massachusetts 8 Report on Federal Award Programs
A. Summary of Auditor’s Results
Schedule of findings and questioned costs
1. The auditor’s report expresses an unmodified opinion on the financial statements of the Town of
Cohasset, Massachusetts.
2. No material weaknesses or significant deficiencies relating to the audit of the financial statements are
reported in the 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.
3. No instances of noncompliance material to the financial statements of the Town of Cohasset,
Massachusetts, were disclosed during the audit.
4. No material weaknesses or significant deficiencies relating to the audit of the major federal award
programs are reported in the Report on Compliance for Each Major Federal Program; Report on Internal
Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the
Uniform Guidance.
5. The auditor’s report on compliance for the major federal award programs for the Town of Cohasset,
Massachusetts, expresses an unmodified opinion on all major federal award programs.
6. There were no audit findings relative to the major federal award programs for the Town of Cohasset,
Massachusetts.
7. The programs tested as major grants are the Special Education cluster and COVID-19.
8. The threshold for distinguishing Types A and B programs was $750,000.
9. The Town of Cohasset, Massachusetts was determined to not be a low-risk auditee.
B. Findings – Financial Statements Audit
None
C. Findings and Questioned Costs – Major Federal Award Programs
None
D. Prior Year Findings and Questioned Costs – Major Federal Award Programs
None