BOROUGH OF SOMERVILLE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 2022
Part I – Summary of Auditors’ Results
State Financial Assistance Section
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
Type of auditors’ report issued on compliance
for major programs
for major programs
Unmodified
Internal Control over major programs:
Material weakness(es) identified
Yes
X
No
Significant deficiency(ies) that are not
considered to be material weakness(es)?
considered to be material weakness(es)?
Yes
X
No
Any audit findings disclosed that are required to be
reported in accordance with NJOMB Circular
15-08 as applicable
reported in accordance with NJOMB Circular
15-08 as applicable
Yes
X
No
Identification of major state programs:
GMIS/Program Number
078-6320-480
Name of State Program or Cluster
New Jersey Department of Transportation -
Municipal Aid Formula and Discretionary Aid
Municipal Aid Formula and Discretionary Aid