63006 SINGLE AUDIT REPORT

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CITY OF NEWTON, MASSACHUSETTS REPORTS ON FEDERAL AWARD PROGRAMS FOR THE FISCAL YEAR ENDED JUNE 30, 2006CITY OF NEWTON, MASSACHUSETTS REPORTS ON FEDERAL AWARD PROGRAMS FOR THE FISCAL YEAR ENDED JUNE 30, 2006 TABLE OF CONTENTS Page Independent Auditors’ 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 Independent Auditors’ Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 3 Schedule of Expenditures of Federal Awards 5 Notes to Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 8SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE FISCAL YEAR ENDED JUNE 30, 2006Federal Grantor/ FederalPass-Through Grantor/ CFDA FederalProgram Number ExpendituresU.S. Department of AgricultureDirect Program:Urban Forestry 10.675 $ 2,893Passed through the State Department of Education:Food Distribution Program 10.550 78,096School Breakfast Program 10.553 44,294National School Lunch Program 10.555 394,178Total U.S. Department of Agriculture 519,461U.S. Department of Housing and Urban DevelopmentDirect Programs:Community Development Block Grant 14.218 2,846,399 Emergency ...

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• Publié par: Usso
• Nombre de lectures: 31
• Langue: English

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CITY OF NEWTON, MASSACHUSETTS   REPORTS ON FEDERAL AWARD PROGRAMS   FOR THE FISCAL YEAR ENDED JUNE 30, 2006

CITY OF NEWTON, MASSACHUSETTS   REPORTS ON FEDERAL AWARD PROGRAMS   FOR THE FISCAL YEAR ENDED JUNE 30, 2006       TABLE OF CONTENTS             Independent Auditors 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 Auditors Report on Compliance with Requirements Applicable  to Each Major Program and Internal Control Over Compliance in  Accordance with OMB Circular A-133     Schedule of Expenditures of Federal Awards     Notes to Schedule of Expenditures of Federal Awards     Schedule of Findings and Questioned Costs

 

 

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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2006

Federal Grantor/ Pass-Through Grantor/ Program U.S. Department of Agriculture Direct Program: Urban Forestry Passed through the State Department of Education: Food Distribution Program School Breakfast Program National School Lunch Program Total U.S. Department of Agriculture U.S. Department of Housing and Urban Development Direct Programs: Community Development Block Grant Emergency Shelter Grant Supportive Housing Progra HOME Investment Partnerships Progra Total U.S. Department of Housing and Urban Developmen U.S. Department of the Interior Passed through the Massachusetts Division of Marine Fisheries: Outdoor Recreation, Acquisition, Development and Planning U.S. Department of Justice Passed through the State Executive Office of Public Safety: Bulletproof Vest Partnership Grant COPS Homeland Security Overtime Grant Total U.S. Department of Justice Institute of Museum and Library Services Direct Program: Museum for America Grant Passed through the State Library Board of Commissioners: Library Services and Technology Gran Total Institute of Museum and Library Services Environmental Protection Agency Passed through the State Executive Office of Environmental Affairs: Environmental Education Grant U.S. Department of Energy Passed through the State Department of Energy: Solar Energy Demonstration Grant

City of Newton, Massachusetts 5

Federal CFDA Federal Number Expenditures

10.675 $ 2,893 10.550 78,096 10.553 44,294 10.555 394,178  519,461 14.218 2,846,399 14.231 106,002 14.235 1,949 14.239 1,447,878  4,402,228

15.916 16.607 16.614

45.301 45.310

66.951 81.117

 117,839  8,826  43,723  52,549

 45,603  11,756  57,359

 5,959  17,715

Reports on Federal Award Programs

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2006

Federal Grantor/ Pass-Through Grantor/ Program U.S. Department of Education Direct Programs: Small Learning Communities Program Interface Program Teaching American History Grant Passed through the State Department of Education: Title One Distributio SPED 94-142 Allocation SPED Program Improvement Secondary Reading Grant SPED Mental Health Support SPED Electronic Portfolio SPED Autistic Programs Carl Perkins Occupational Education SPED Early Childhood Trainin Safe and Drug-Free Schools Innovative Education Program Technical Literacy Grant Title III - No Child Left Behind Gran Improving Teacher Quality Hurricane Education Recovery Total U.S. Department of Education U.S. Department of Health and Human Services Passed through the State Department Office of Elderly Affairs: Title IIIB - Grants for Supportive Services and Senior Center Title IIIC - Nutrition Services Total U.S. Department of Health and Human Services Centers for Disease Control and Prevention Passed through the State Department of Fire Services: DFS Bioterrorism First Responder Liason Gran Corporation for National and Community Service Passed through the State Department of Education: Learn and Serve Grant U.S. Department of Homeland Security Passed through the State Executive Office of Public Safety: State and Local Homeland Security Training Program Homeland Security Preparedness Technical Assistance Total U.S. Department of Homeland Security Total See notes to schedule of expenditures of federal awards. City of Newton, Massachusetts 6

Federal CFDA Number 84.215L 84.215M 84.215X 84.010 84.027 84.027 84.027 84.027 84.027 84.027 84.048 84.173 84.186 84.298 84.318 84.365 84.367 84.938 93.044 93.045 93.283 94.004 97.005 97.007

Federal Expenditures  214,331  109,043  299,839  430,938  2,593,544  46,555  51,449  19,602  2,090               30,896  78,169  81,049  33,302  16,509  10,984  144,093  264,308  20,000  4,446,701  22,001  293  22,294  15,817  12,751  107,356  11,964  119,320 $ 9,789,993

Reports on Federal Award Programs

Notes to Schedule of Expenditures of Federal Awards

For the Fiscal Year Ended June 30, 2006

Note 1  Basis of Presentation     The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Newton, Massachusetts and is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.     Note 2  U.S. Department of Agriculture Programs   The amount reported for the Food Distribution Program represents non-monetary assistance and is reported in the schedule at the fair market value of the commodities received. The amounts reported for the School Breakfast Program and National School Lunch Program represent cash receipts from federal reimbursements.    

City of Newton, Massachusetts  

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Reports on Federal Award Programs

 

Schedule of Findings and Questioned Costs

For the Fiscal Year Ended June 30, 2006

A. Summary of Auditors Results   1.   The auditors report expresses an unqualified opinion on the financial statements of the City of Newton, Massachusetts.    2.   There were no reportable conditions disclosed during the audit of the financial statements.   3.   No instances of noncompliance material to the financial statements of the City of Newton, Massachusetts, which would be required to be reported in accordance with Government Auditing Standards , were disclosed during the audit.   4.   There were no reportable conditions disclosed during the audit of the major federal award programs.   5.   The auditors report on compliance for the major federal award programs for the City of Newton, Massachusetts expresses an unqualified opinion on all major federal award programs.   6.   Audit findings that are required to be reported in accordance with Section 510(a) of OMB Circular A-133 are reported in this schedule on pages 9  11.   7.   The programs tested as major programs included:   CFDA Program Description Number Child Nutrition Cluster: School Breakfast Program 10.553 National School Lunch Program 10.555 Community Development Block Grant 14.218 HOME Investment Partnerships Program 14.239 Special Education Cluster: SPED 94-142 Allocation 84.027 SPED Program Improvement 84.027 Secondary Reading Grant 84.027 SPED Mental Health Support 84.027 SPED Electronic Portfolio 84.027 SPED Autistic Programs 84.027 SPED Early Childhood Training 84.173 Small Learning Communities Program 84.215L Interface Program 84.215M Teaching American History Grant 84.215X     8.   The threshold used for distinguishing between Type A and B programs was $300,000.   9.   The City of Newton, Massachusetts did not qualify as a low-risk auditee.      

City of Newton, Massachusetts  

8 Reports on Federal Award Programs