2005 federal awards audit

CITY OF NEWTON, MASSACHUSETTS REPORTS ON FEDERAL AWARD PROGRAMS FOR THE FISCAL YEAR ENDED JUNE 30, 2005CITY OF NEWTON, MASSACHUSETTS REPORTS ON FEDERAL AWARD PROGRAMS FOR THE FISCAL YEAR ENDED JUNE 30, 2005 TABLE OF CONTENTS Page Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Independent Auditors’ Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 3 Schedule of Expenditures of Federal Awards 5 Notes to Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 8This report is intended solely for the information and use of the audit committee, management, Board of Aldermen, Mayor, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. October 20, 2005 2 Internal Control Over Compliance The management of the City of Newton, Massachusetts, is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the City of Newton, ...