EIN: 026000441
UEI: YYAFC9KA35K1
Audited by: CBIZ CPAs P.C.
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 2026. 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 August 17, 2026 (17 days ago).
What is a management decision? →2024-002 Improve Controls Over Reporting (Significant Deficiency) Federal Agency: U.S. Department of the Treasury Program: Coronavirus State and Local Fiscal Recovery Funds (ARPA) AL Number: 21.027 Award Year: 2024 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria Management of the City is responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Reports required to be submitted to grantors do not have a separate preparer and reviewer. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly associated with the finding. Recommendation The City should implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report.
Show full finding ▾Hide full finding ▴2024-002 Improve Controls Over Reporting (Significant Deficiency) Federal Agency: U.S. Department of the Treasury Program: Coronavirus State and Local Fiscal Recovery Funds (ARPA) AL Number: 21.027 Award Year: 2024 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria Management of the City is responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Reports required to be submitted to grantors do not have a separate preparer and reviewer. Cause Weaknesses in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly associated with the finding. Recommendation The City should implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report.
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 2017.
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.
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