TOWN OF MATTAPOISETT

C. CURRENT YEAR FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT ? Plymouth County Cares Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Finding 2021-001 ? COVID 19 ? Coronavirus Relief Funds - CFDA No.?s 21.019 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the COVID 19 ? Coronavirus Relief Funds program for services that are not Allowable. Criteria: The expenditures charged to the COVID 19 ? Coronavirus Relief Funds be necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19). Context: During our test of payroll expenditures, the Town had charged Conservation Agent payroll to the COVID 19 ? Coronavirus Relief Funds without establishing that the increase in work load was directly related to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19). Effect: The Town was not in compliance with the allowable expense compliance requirement set forth by the Plymouth County and Executive Office of Treasury. Questioned Costs: Questioned costs is $4,805.48. Cause: We believed at the time of the reimbursement that the Conservation Agent?s payroll was an allowable expenditure. Recommendation: We recommend the Town follow procedures to ensure that expenditures charged to the grants are allowable within the parameters of the grant award as set forth by Plymouth County and Executive Office of Treasury. Managements Response: We agree with the finding of the questioned costs. Moving forward the Town Accountant will closely monitor all federal expenditures to ensure that the costs are compliant with federal granting regulations.

TOWN OF MATTAPOISETT TOWN ACCOUNTANT 16 Main Street P.O. Box 435 Mattapoisett, MA 02739 Phone: (508) 758-4100 ext.201 Fax: (508) 758-3030 Heidi A. Chuckran, CPA, CGA May 10, 2022 The Town of Mattapoisett, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Finding 2021-001 ? COVID 19 ? Coronavirus Relief Funds - CFDA No.?s 21.019 Condition: During our test of controls over compliance it was noted that there are expenditures charged to the COVID 19 ? Coronavirus Relief Funds program for services that are not Allowable. Criteria: The expenditures charged to the COVID 19 ? Coronavirus Relief Funds be necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19). Context: During our test of payroll expenditures, the Town had charged Conservation Agent payroll to the COVID 19 ? Coronavirus Relief Funds without establishing that the increase in work load was directly related to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19). Effect: The Town was not in compliance with the allowable expense compliance requirement set forth by the Plymouth County and Executive Office of Treasury. Questioned Costs: Questioned costs is $4,805.48. Cause: We believed at the time of the reimbursement that the Conservation Agent?s payroll was an allowable expenditure. Recommendation: We recommend the Town follow procedures to ensure that expenditures charged to the grants are allowable within the parameters of the grant award as set forth by Plymouth County and Executive Office of Treasury. Responsible for Corrective Plan: The Town Accountant, Heidi A. Chuckran is responsible for the corrective action plan. Estimated Completion Date: On May 10, 2022 the Town Accountant implemented the action plan. Action Taken: We agree with the finding of the questioned costs. Moving forward the Town Accountant will closely examine all federal expenditures to ensure that the expenditure is allowable as it relates to the federal grant.