BOROUGH OF SOMERVILLE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2022
Section I – Summary of Auditors’ Results
Financial Statements
Type of auditors' report issued on financial statements
Unmodified Regulatory Basis
Internal control over financial reporting:
1) Material weakness(es) identified
Yes
X
No
2) Significant deficiency(ies) that are not
considered to be material weakness(es)?
considered to be material weakness(es)?
Yes
X
None
Noncompliance material to the financial
statements noted?
statements noted?
Yes
X
No
Federal Awards Section
Internal Control over major programs:
1) Material weakness(es) identified
Yes
X
No
2) Significant deficiency(ies) that are not
considered to be material weakness(es)?
considered to be material weakness(es)?
Yes
X
None
Type of auditor’s report issued on compliance
for major federal programs
for major federal programs
Unmodified
Any audit findings disclosed that are required to be
reported in accordance with 2 CFR 200.516(a)?
reported in accordance with 2 CFR 200.516(a)?
Yes
X
No
Identification of major federal programs:
| A.L. Number(s) | Name of Federal Program or Cluster |
|---|---|
| 14.871 |
U.S. Department of Housing and Urban Development – Section 8 Housing Choice Vouchers – Housing Voucher Cluster |
Dollar threshold used to distinguish between
Type A and Type B Programs
Type A and Type B Programs
$750,000
Auditee qualified as low-risk auditee?
X
Yes
No