CITY OF SALEM: Single Audit Reports and Findings
CITY OF SALEM filed 10 single audits between 2016 and 2025; the most recently observed auditor is CBIZ CPAs P.C. (2025), and the 2025 report lists 1 finding. 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 SALEM is recorded in SALEM, Massachusetts under EIN 046001413, 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 | $33,106,084 | $993,183 | CBIZ CPAs P.C. | 1 | SD | 2025-06-GSAFAC-0000413808 |
| 2024 | 2024-06-30 | $26,358,948 | $790,768 | MARCUM LLP | 0 | — | 2024-06-GSAFAC-0000355559 |
| 2023 | 2023-06-30 | $21,546,042 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2023-06-GSAFAC-0000026547 |
| 2022 | 2022-06-30 | $18,673,437 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2022-06-CENSUS-0000147946 |
| 2021 | 2021-06-30 | $13,179,564 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2021-06-CENSUS-0000147946 |
| 2020 | 2020-06-30 | $10,033,648 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2020-06-CENSUS-0000147946 |
| 2019 | 2019-06-30 | $10,165,897 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2019-06-CENSUS-0000147946 |
| 2018 | 2018-06-30 | $11,120,192 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2018-06-CENSUS-0000147946 |
| 2017 | 2017-06-30 | $10,065,307 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2017-06-CENSUS-0000147946 |
| 2016 | 2016-06-30 | $11,003,716 | $750,000 | POWERS & SULLIVAN, LLC | 0 | — | 2016-06-CENSUS-0000147946 |
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 | $15,105,174 | Yes |
| 84.425 | COVID-19 EDUCATION STABILIZATION FUND | $2,370,632 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $2,151,815 | Yes |
| 20.534 | COMMUNITY PROJECT FUNDING CONGRESSIONALLY DIRECTED SPENDING | $1,840,886 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $1,502,767 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,128,618 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $974,621 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $947,561 | No |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $782,945 | No |
| 17.258 | WIOA ADULT PROGRAM | $659,015 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $497,232 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $465,603 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $376,029 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $330,669 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $313,456 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $263,859 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $244,054 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $239,077 | Yes |
| 97.056 | PORT SECURITY GRANT PROGRAM | $214,705 | No |
| 17.258 | WIOA ADULT PROGRAM | $205,438 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $185,935 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $175,649 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $170,195 | No |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $151,499 | No |
| 12.357 | ROTC LANGUAGE AND CULTURE TRAINING GRANTS | $129,132 | 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 | I | 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 SALEM 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 SALEM Single Audits and Findings (MA).” https://getauditradar.com/single-audits/ma/city-of-salem-046001413/. Data as of 2026-09-17.