EIN: 046001141
UEI: K9MLJ56TLEA6
Audited by: Scanlon & Associates, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 19, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on May 12, 2025 — management decision was due November 12, 2025.
FAC accepted this audit on August 7, 2024 — management decision was due February 7, 2025.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on July 11, 2022 — management decision was due January 11, 2023.
The City of Easthampton, Massachusetts, filed the required quarterly reports. However, the reports were not reconciled to the City?s general ledger. As of the date of our audit testing there was approximately $442,675 more reported on the quarterly reports than was posted to the general ledger CARES account. Cause: The City does not have procedures in place to reconcile reporting filed with the State administering agency to the activity in the City?s general ledger. Effect: The City could misstate or include unallowed costs in its financial reporting of grant funds. Questioned Costs: None reported. Perspective Information: Since the date of our review the City Auditor and the City Treasurer have taken steps to reconcile the reports to the general ledger. Recommendation: The City personnel should reconcile the reports to the City?s general ledger. When expenses are reclassified from other accounts to the Coronavirus Relief Funds, a journal entry adjustment should be made to the general ledger and proper supporting documentation should be retained to have a proper audit trail. Views of Responsible Officials and Planned Corrective Action: As recommended by the independent audit team, the City Auditor and Treasurer will complete the reconciliation between the reports filed with the State administrating agency and activity in City?s general ledger. When expenses are reclassified from other accounts to the Coronavirus Relief Funds, a journal entry adjustment will be made to the general ledger and proper supporting documentation retained to have a proper audit trail. The Mayor?s Office will work with the City Auditor and Treasurer to create procedures to reconcile reporting filed with the State administering agency to the activity in the City?s general ledger. Nicole LaChapelle, Mayor
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus Relief Fund ? (CFDA No. 21.019) ? Reporting Passed Through Commonwealth of Massachusetts Department of Revenue Criteria: The U. S. Department of Treasury Office of Inspector General requires recipients of the CARES Act Coronavirus Relief Fund dollars to file periodic reports that describe the uses of these funds. The Massachusetts Executive Office of Administration and Finance requires that sub-recipient municipal governments (cities, towns, and regional school districts) submit quarterly reports on expenditures of the Coronavirus Relief Fund to the State administering agency. The reports should reflect the amounts expended on the municipal general ledger accounting records. Condition: The City of Easthampton, Massachusetts, filed the required quarterly reports. However, the reports were not reconciled to the City?s general ledger. As of the date of our audit testing there was approximately $442,675 more reported on the quarterly reports than was posted to the general ledger CARES account. Cause: The City does not have procedures in place to reconcile reporting filed with the State administering agency to the activity in the City?s general ledger. Effect: The City could misstate or include unallowed costs in its financial reporting of grant funds. Questioned Costs: None reported. Perspective Information: Since the date of our review the City Auditor and the City Treasurer have taken steps to reconcile the reports to the general ledger. Recommendation: The City personnel should reconcile the reports to the City?s general ledger. When expenses are reclassified from other accounts to the Coronavirus Relief Funds, a journal entry adjustment should be made to the general ledger and proper supporting documentation should be retained to have a proper audit trail. Views of Responsible Officials and Planned Corrective Action: As recommended by the independent audit team, the City Auditor and Treasurer will complete the reconciliation between the reports filed with the State administrating agency and activity in City?s general ledger. When expenses are reclassified from other accounts to the Coronavirus Relief Funds, a journal entry adjustment will be made to the general ledger and proper supporting documentation retained to have a proper audit trail. The Mayor?s Office will work with the City Auditor and Treasurer to create procedures to reconcile reporting filed with the State administering agency to the activity in the City?s general ledger. Nicole LaChapelle, Mayor
Finding No. 2021-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus Relief Fund ? (CFDA No. 21.019) ? Reporting Name of Person Responsible: Mayor Nicole LaChapelle Corrective Action Planned: As recommended by the independent audit team, the City Auditor and Treasurer will complete the reconciliation between the reports filed with the State administrating agency and activity in City?s general ledger. When expenses are reclassified from other accounts to the Coronavirus Relief Funds, a journal entry adjustment will be made to the general ledger and proper supporting documentation retained to have a proper audit trail. The Mayor?s Office will work with the City Auditor and Treasurer to create procedures to reconcile reporting filed with the State administering agency to the activity in the City?s general ledger. Anticipated Completion Date: By the start of the FY2022 audit, or August 31, 2022
FAC accepted this audit on May 27, 2021 — management decision was due November 27, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on February 28, 2017 — management decision was due August 28, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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