EIN: 026000817
UEI: MQBHSJXLBYW7
Audited by: CBIZ
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 2025. 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 April 8, 2026 (143 days ago).
What is a management decision? →001 Improve Controls Over Reporting Federal Agency: U.S. Department of the Treasury Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Year: 2024 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Management of the Town 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. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023- 003. Recommendation The Town 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 after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴001 Improve Controls Over Reporting Federal Agency: U.S. Department of the Treasury Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Year: 2024 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Management of the Town 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. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023- 003. Recommendation The Town 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 after the Schedule of Prior Year Findings.
DATE: September 29, 2025 TO: CBIZ FROM: CC: Nicole McGee Finance Director Joseph Devine Town Manager RE: Corrective Action for FY 2024 Finding 1 Corrective Action Plan for Finding 2024-001 “Improve Controls Over Reporting” Policies and procedures were enacted at the end of calendar year 2024 to ensure there is a second person involved in the reporting process. Since then, all grant submissions must be reviewed by a second person. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
2023-003
FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
Document Policies and Procedures Over Federal Awards Cluster/Program: All federal programs Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to federal Awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: • Cash management • Determination of allowable costs • Employee travel • Procurement • Subrecipient monitoring and management Condition and Context The Town’s written policies and procedures related to federal awards required under Uniform Guidance do not include various required policies such as period of performance, procurement, and reporting. 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 this compliance requirement and this is a procedural requirement under the Uniform Guidance. Recommendation Written policies and procedures should be implemented in accordance with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Document Policies and Procedures Over Federal Awards Cluster/Program: All federal programs Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to federal Awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: • Cash management • Determination of allowable costs • Employee travel • Procurement • Subrecipient monitoring and management Condition and Context The Town’s written policies and procedures related to federal awards required under Uniform Guidance do not include various required policies such as period of performance, procurement, and reporting. 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 this compliance requirement and this is a procedural requirement under the Uniform Guidance. Recommendation Written policies and procedures should be implemented in accordance with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
The corrective action to be taken will be to created formal policies and procedures to ensure there is a second person involved in the reporting process. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
Improve Controls over Reporting Federal Agency: U.S. Department of the Treasury Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Year: 2023 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Management of the Town is responsible for establishing and maintaining effective internal con-trol 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 per-forming 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 Town 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 Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Improve Controls over Reporting Federal Agency: U.S. Department of the Treasury Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds AL Number: 21.027 Award Year: 2023 Type of Finding Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Management of the Town is responsible for establishing and maintaining effective internal con-trol 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 per-forming 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 Town 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 Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
The corrective action to be taken will be to develop written policies and procedures related to Federal Awards as required under Uniform Guidance. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
FAC accepted this audit on September 21, 2023 — management decision was due March 21, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
FAC accepted this audit on August 12, 2021 — management decision was due February 12, 2022.
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
FAC accepted this audit on August 14, 2019 — management decision was due February 14, 2020.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
