TOWN OF BILLERICA: Single Audit Reports and Findings
TOWN OF BILLERICA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted August 27, 2024; the auditor observed on that filing is Cbiz CPAs P.C.. It reported 1 finding, including a material weakness. 8 filings from 2016 to 2023 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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; TOWN OF BILLERICA is recorded in BILLERICA, Massachusetts under EIN 046001089, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $9,109,369 | $750,000 | Cbiz CPAs P.C. | Unmodified | 1 | MW | 2023-06-GSAFAC-0000037541 |
| 2022 | 2022-06-30 | $15,191,323 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2022-06-CENSUS-0000193309 |
| 2021 | 2021-06-30 | $20,116,897 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2021-06-CENSUS-0000193309 |
| 2020 | 2020-06-30 | $9,174,687 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2020-06-CENSUS-0000193309 |
| 2019 | 2019-06-30 | $4,488,340 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2019-06-CENSUS-0000193309 |
| 2018 | 2018-06-30 | $4,079,456 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2018-06-CENSUS-0000193309 |
| 2017 | 2017-06-30 | $7,478,713 | $750,000 | Cbiz CPAs P.C. | Unmodified | 1 | — | 2017-06-CENSUS-0000193309 |
| 2016 | 2016-06-30 | $8,210,185 | $750,000 | Cbiz CPAs P.C. | Unmodified | 0 | — | 2016-06-CENSUS-0000193309 |
When is the next single audit due?
If TOWN OF BILLERICA is again required to have a single audit for the fiscal year ending Jun 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Mar 31, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "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 | $4,240,822 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,304,786 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $1,069,297 | Yes |
| 66.458 | CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS | $505,477 | No |
| 84.425U | COVID-19 - EDUCATION STABILIZATION FUND | $455,544 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $245,020 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $235,658 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $204,674 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $202,717 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $117,557 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS | $102,457 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $78,887 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $77,743 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $69,217 | Yes |
| 84.425D | COVID-19 - EDUCATION STABILIZATION FUND | $68,081 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $39,551 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $25,662 | No |
| 84.027 | COVID-19 - SPECIAL EDUCATION_GRANTS TO STATES | $20,044 | Yes |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $13,090 | No |
| 84.425D | COVID-19 - EDUCATION STABILIZATION FUND | $8,582 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $7,325 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS | $7,210 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $5,998 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $2,829 | Yes |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $1,141 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-002 | Reporting (L) | Other | 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 TOWN OF BILLERICA 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. “Town of Billerica, Massachusetts Single Audit FY2023.” https://getauditradar.com/single-audits/ma/town-of-billerica-046001089/. Data as of 2026-11-06.