EIN: 016000187
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 16, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 16, 2021 (2014 days ago).
What is a management decision? →2019-001 ? General Procurement Standards Information of the Federal Programs U.S. Department of Transportation CFDA #: 20.106 Airport Improvement Program Significant Deficiency Criteria 2 CFR section 200.318, Contract Agreement between Town of Greenville and Mike Theriault Construction Condition During audit procedures, the Firm identified that the Town did not follow their own contractual provisions. The Town paid the contractor prior to any work being completed and subsequently reviewed by the Responsible Town Official. Context We reviewed the contractual agreements, invoices and reimbursement requests submitted by the Town. Provision 8 of the contract between the Town of Greenville and Mike Theriault states that ?approval and acceptance of the work shall be a condition precedent to payments by the Owner under this contract.? Since no work had been completed, it would not have been possible for approval and acceptance of the work to occur. Pursuant to general procurement standards, contract provisions must be upheld by all parties included in the contract. Effect or Potential Effect The Town had no assurance for the quality of the contractor?s work prior to payment being made, which could result in unsatisfactory work being completed and unallowable costs being incurred. Cause The Town does not have the necessary internal controls over compliance. Repeat Finding Not a repeat finding.
Show full finding ▾Hide full finding ▴2019-001 ? General Procurement Standards Information of the Federal Programs U.S. Department of Transportation CFDA #: 20.106 Airport Improvement Program Significant Deficiency Criteria 2 CFR section 200.318, Contract Agreement between Town of Greenville and Mike Theriault Construction Condition During audit procedures, the Firm identified that the Town did not follow their own contractual provisions. The Town paid the contractor prior to any work being completed and subsequently reviewed by the Responsible Town Official. Context We reviewed the contractual agreements, invoices and reimbursement requests submitted by the Town. Provision 8 of the contract between the Town of Greenville and Mike Theriault states that ?approval and acceptance of the work shall be a condition precedent to payments by the Owner under this contract.? Since no work had been completed, it would not have been possible for approval and acceptance of the work to occur. Pursuant to general procurement standards, contract provisions must be upheld by all parties included in the contract. Effect or Potential Effect The Town had no assurance for the quality of the contractor?s work prior to payment being made, which could result in unsatisfactory work being completed and unallowable costs being incurred. Cause The Town does not have the necessary internal controls over compliance. Repeat Finding Not a repeat finding.
Town of Greenville Corrective Action Plan For the Year Ended June 30, 2019 Finding 2019-001 CFDA 20.106 Program Airport Improvement Program Agency US Department of Transportation / Federal Aviation Administration Award # 3-23-0023-0020-2018 Requirement 2 CFR ? 200.511 Corrective Action Plan At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in ?200.516 Audit findings, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons. Condition The Town did not follow their own contractual provisions. The Town paid the contractor prior to any work being completed and subsequently reviewed by the Responsible Town Official. Cause The Town does not have the necessary internal controls over compliance. Response We concur with the finding. Plan To correct the condition, the Town will hire an outside accounting firm to assist in its daily financial operations. As part of these services, the accounting firm will: (a) review invoices related to expenditures of federal awards to ensure they are allowable costs before the funds are disbursed (b) assist Town management in reviewing and adhering to contractual obligations (c) provide advice to Town management on requirements related to expenditures of federal awards Responsible Person Michael Roy, Town Manager Implementation Date July 1, 2019
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.