CITY OF LOWELL: Single Audit Reports and Findings
CITY OF LOWELL filed 10 single audits between 2016 and 2025; the most recently observed auditor is CBIZ CPAs P.C. (2025), and the 2025 report lists 30 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; CITY OF LOWELL is recorded in LOWELL, Massachusetts under EIN 046001396, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $81,662,605 | $2,241,563 | CBIZ CPAs P.C. | 30 | SD | 2025-06-GSAFAC-0000419999 |
| 2024 | 2024-06-30 | $90,782,432 | $2,723,473 | CBIZ CPAs P.C. | 21 | SD | 2024-06-GSAFAC-0000378019 |
| 2023 | 2023-06-30 | $66,985,026 | $2,009,551 | POWERS & SULLIVAN, LLC | 25 | — | 2023-06-GSAFAC-0000038992 |
| 2022 | 2022-06-30 | $54,263,066 | $1,627,892 | POWERS & SULLIVAN, LLC | 0 | — | 2022-06-CENSUS-0000147954 |
| 2021 | 2021-06-30 | $53,113,579 | $1,593,407 | POWERS & SULLIVAN, LLC | 0 | — | 2021-06-CENSUS-0000147954 |
| 2020 | 2020-06-30 | $33,778,533 | $1,013,356 | POWERS & SULLIVAN, LLC | 0 | — | 2020-06-CENSUS-0000147954 |
| 2019 | 2019-06-30 | $37,839,751 | $1,135,193 | POWERS & SULLIVAN, LLC | 1 | — | 2019-06-CENSUS-0000147954 |
| 2018 | 2018-06-30 | $36,804,177 | $1,104,125 | POWERS & SULLIVAN, LLC | 3 | MW | 2018-06-CENSUS-0000147954 |
| 2017 | 2017-06-30 | $34,219,093 | $1,026,573 | POWERS & SULLIVAN, LLC | 1 | — | 2017-06-CENSUS-0000147954 |
| 2016 | 2016-06-30 | $33,878,182 | $1,016,345 | POWERS & SULLIVAN, LLC | 0 | — | 2016-06-CENSUS-0000147954 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $17,543,131 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $9,185,248 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $8,149,595 | Yes |
| 66.458 | CLEAN WATER STATE REVOLVING FUND | $7,251,276 | Yes |
| 84.425 | COVID-19 EDUCATION STABILIZATION FUND | $6,671,369 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $5,522,263 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $4,323,546 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $3,553,945 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $3,512,219 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $1,681,686 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,615,519 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $838,994 | Yes |
| 21.027 | COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $721,580 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $715,036 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $684,134 | No |
| 17.258 | WIOA ADULT PROGRAM | $593,935 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $575,172 | No |
| 84.215 | INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS | $381,142 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $377,504 | No |
| 16.838 | COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM | $363,176 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $358,074 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $348,461 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $313,682 | Yes |
| 16.922 | EQUITABLE SHARING PROGRAM | $307,087 | No |
| 84.425 | COVID-19 EDUCATION STABILIZATION FUND | $288,114 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | AB | Material weakness | Yes |
| 2025-002 | I | Material weakness / Questioned costs | Yes |
| 2025-003 | ABH | Significant deficiency / Questioned costs | No |
| 2025-004 | AB | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits CITY OF LOWELL now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “CITY OF LOWELL Single Audits and Findings (MA).” https://getauditradar.com/single-audits/ma/city-of-lowell-046001396/. Data as of 2026-09-17.