TOWN OF WESTWOODLocal Government

Oversight Agency for the Audit: U.S. Department of Elementary and Secondary Education The Town of Westwood, Massachusetts respectfully submits the following corrective action plans for the year ended June 30, 2025. Name and address of the independent public accounting firm: CBIZ CPAs P.C. 53 State Street, 17th Floor Boston, MA 02109 Audit Period: July 1, 2024, through June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – Major Federal Award Program Audit Finding 2025-001: Improve Internal Controls over Reporting Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: According to the Uniform Guidance 2 CFR Part 200, recipients of federal awards are required to adhere to all reporting requirements outlined in the terms and conditions of the award. Timely submission of performance and evaluation reports is essential to demonstrate compliance with program objectives and to provide transparency and accountability for the use of federal funds. Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding must submit annual Project and Expenditure Reports. The report covers April 1 through March 31 of the following year, and must be submitted to the Treasury by April 30th, one month after the end of the period being reported on. Condition and Context: During the audit of the Town's compliance with the requirements of the Coronavirus State and Local Fiscal Recovery Funds program, it was noted that the Town did not submit its required annual performance and evaluation report by the designated deadline. The report was due by April 30th, 2025, but was not submitted until June 6th, 2025. Cause: The delay in report submission was mainly due to turnover of Town management. The Town Administrator left the Town and the Assistant Town Administrator experienced difficulties with obtaining login credentials to the Treasury’s portal. As a result, the report was not submitted by the designated deadline. Effect or Potential Effect: Failure to submit the annual performance and evaluation report timely results in non-compliance with federal award requirements specific to the program. No questioned costs are reported as a result of this finding as it is administrative in nature. Recommendation: To address this deficiency, we recommend the Town implement procedures to track and monitor compliance deadlines for all federal reporting requirements. Views of Responsible Officials: The delay in submission was the result of staff turnover and difficulties obtaining access to the U.S. Treasury reporting portal following the departure of the prior Town Administrator. Access has since been established, and the Town will implement internal tracking procedures and cross-training to ensure timely compliance with all future reporting requirements. If the Oversight Agency has questions regarding this plan, please call Stephanie McManus, Assistant Town Administrator/Finance Director, at 791-320-1010. Sincerely yours, Stephanie McManus Assistant Town Administrator/Finance Director Town of Westwood, Massachusetts

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