EIN: 030229248
UEI: MSF4VCWJ8AV5
Audited by: RHR Smith and Company
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 17, 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 October 17, 2024 (682 days ago).
What is a management decision? →During audit procedures, it was identified that the Town does not have a consistent documented method over invoice and/or purchase order approval to ensure that only allowable costs are being charged to the program. Cause: The Town does not have the necessary internal controls over compliance. Effect: The Town is at an increased risk for unallowable cost to be charged to the program. Identification of Questioned Costs: None identified. Context: The sample selection consisted of 9 out of 35 transactions. Out of the 9 samples, 9 did not have board approvals prior to payment or account numbers noted on invoices to ensure that only allowable costs were being charged to the program. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town review and implement policies and procedures for a consistent documented approval process to ensure that only allowable costs are charged to the program Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Town of Brownington.
Show full finding ▾Hide full finding ▴2022-001 - Activities Allowed/Cost Principles Federal Program Information: ALN - 20.205 - Highway Planning and Construction Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Town does not have a consistent documented method over invoice and/or purchase order approval to ensure that only allowable costs are being charged to the program. Cause: The Town does not have the necessary internal controls over compliance. Effect: The Town is at an increased risk for unallowable cost to be charged to the program. Identification of Questioned Costs: None identified. Context: The sample selection consisted of 9 out of 35 transactions. Out of the 9 samples, 9 did not have board approvals prior to payment or account numbers noted on invoices to ensure that only allowable costs were being charged to the program. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town review and implement policies and procedures for a consistent documented approval process to ensure that only allowable costs are charged to the program Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Town of Brownington.
Correction Action Plan (Concerning Finding 2022-001) (Activities Allowed/ Cost Principles): Contact Person Responsible for Corrective Action: Beverly White, Chairman of the Selectboard. Corrective Action: The Town of Brownington will take the following actions to address finding 2022-001. There is a non-written policy that if there is a bill that requires payment prior to the board meeting, the Treasurer must contact two boards members and receive verbal permission to pay the bill and the bill would then go on the warning for the next board meeting. After verbal permission is granted, the Selectboard Member approving the expenditure, will sign the bill. The Town of Brownington will update our approval process by adding if there is a bill that requires payment prior to the board meeting, the Treasurer must contact two board members and receive verbal permission to pay the bill and the bill would then go on the warning for the next board meeting. After verbal permission is granted, the Selectboard Member approving the expenditures, will sign the bill. Anticipated Completion Date: April 30, 2024.
During audit procedures, it was identified that the Town did not have a procurement policy in place. Cause: The Town needs to adopt a procurement policy to comply with Uniform Guidance. Effect: Procurements might not conform to applicable Federal laws. Identification of Questioned Costs: None identified. Context: The entire population Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town adopt a procurement policy that follows the Uniform Guidance and that the Town implement internal control processes and procedures to ensure that the adopted policy is followed. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and a version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Town of Brownington.
Show full finding ▾Hide full finding ▴2022-002 - Procurement, Suspension & Debarment Federal Program Information: ALN - 20.205 - Highway Planning and Construction Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR section 200.318(a) Condition: During audit procedures, it was identified that the Town did not have a procurement policy in place. Cause: The Town needs to adopt a procurement policy to comply with Uniform Guidance. Effect: Procurements might not conform to applicable Federal laws. Identification of Questioned Costs: None identified. Context: The entire population Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town adopt a procurement policy that follows the Uniform Guidance and that the Town implement internal control processes and procedures to ensure that the adopted policy is followed. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and a version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Town of Brownington.
Correction Action Plan (Concerning Finding 2022-002) (Procurement, Suspension & Debarment): Contact Person Responsible for Corrective Action: Beverly White, Chairman of the Selectboard. Corrective Action: The Town of Brownington will take the following actions to address finding 2022-002. The Town of Brownington has added the changes that Kimberly Wall and Cathy Markavich suggested in their email dated March 26, 2024, to the Procurement Policy to have it meet FEMA guidelines. The Town of Brownington has drafted our policy to include the changes and this was adopted at the April 10, 2024 Selectboard Meeting. Anticipated Completion Date: April 30, 2024.
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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