EIN: 026035184
UEI: F492X1KCJ7N3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 7, 2024. 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 May 7, 2025 (475 days ago).
What is a management decision? →Although the Town met the annual requirement of reporting costs to the State on the portion of ARPA funding received during 2021 and 2022, one of the costs reported in the amount of $100,461 was also reported as a reimbursable cost from a separate ARPA grant. Cause: There was an account coding error that was determined to be an isolated instance. Effect: The Town is not in compliance with the performance reporting requirement. Recommendation: We recommend that management specifically identify which federal funds are to be used on projects and costs, especially when funded and/or reimbursed with multiple sources of the same federal grant. Management’s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Reporting Expenditures Accurately Federal Agency: U.S. Department of the Treasury Pass‐through Agency: State of New Hampshire Governor’s Office for Emergency Relief and Recovery Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Criteria: 2 CRF Part 200.328 Performance and Financial Reporting and Monitoring for Federal Awards (Uniform Guidance), subpart D, identifies federal award reporting requirements. Condition: Although the Town met the annual requirement of reporting costs to the State on the portion of ARPA funding received during 2021 and 2022, one of the costs reported in the amount of $100,461 was also reported as a reimbursable cost from a separate ARPA grant. Cause: There was an account coding error that was determined to be an isolated instance. Effect: The Town is not in compliance with the performance reporting requirement. Recommendation: We recommend that management specifically identify which federal funds are to be used on projects and costs, especially when funded and/or reimbursed with multiple sources of the same federal grant. Management’s Response: Management agrees with the finding.
Responsible Individual: Lisa Fogg, Finance Director Corrective Action Plan: In the future, we will be more diligent in coding our grant expenditures and comparing what the town has to what the engineers have to ensure we are in compliance with our reporting and no further duplications happen.
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Cause: The Town was not aware of these requirements. Effect: The Town is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the Town update its policies and procedures to comply with the Uniform Guidance requirements mentioned above. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct as described in the following sections: ? Equipment (2 CFR 200.313) ? General procurement standards (2 CFR 200.318) ? Competition (2 CFR 200.319) ? Methods of procurement to be followed (2 CFR 200.320) Condition: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Cause: The Town was not aware of these requirements. Effect: The Town is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the Town update its policies and procedures to comply with the Uniform Guidance requirements mentioned above. Management?s Response: Management agrees with the finding.
Finding Summary: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Responsible Individual: Jake Roger, Town Administrator. Corrective Action Plan: The Town will produce policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Completion Date: December 31, 2023.
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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