EIN: 036000410
UEI: NLGQG6KK7791
Audited by: CBIZ CPAs P.C.
Cognizant 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 March 31, 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 October 1, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2026 — management decision was due September 27, 2026.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on September 4, 2022 — management decision was due March 4, 2023.
2021-001 Adhere to Reporting Requirements Under the Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development ? Office of Community Planning and Development Cluster: Community Development Block Grants/Entitlement Grants Award Name: Community Development Block Grant AL Number(s): 14.218 Award Year: 2020 Compliance Requirement: Reporting Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context The City did not comply with the requirements of the Transparency Act related to reporting first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See Schedule of Findings and Questioned Costs for chart/table. Cause Weaknesses in the design and operation of controls over compliance related to Transparency Act requirements. Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). No questioned costs are reported as this requirement is procedural in nature. Recommendation The City should develop procedures to comply with the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Show full finding ▾Hide full finding ▴2021-001 Adhere to Reporting Requirements Under the Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development ? Office of Community Planning and Development Cluster: Community Development Block Grants/Entitlement Grants Award Name: Community Development Block Grant AL Number(s): 14.218 Award Year: 2020 Compliance Requirement: Reporting Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context The City did not comply with the requirements of the Transparency Act related to reporting first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See Schedule of Findings and Questioned Costs for chart/table. Cause Weaknesses in the design and operation of controls over compliance related to Transparency Act requirements. Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). No questioned costs are reported as this requirement is procedural in nature. Recommendation The City should develop procedures to comply with the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Finding 2021-001: Adhere to Reporting Requirements Under the Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development - Office of Community Planning and Development Award Name: Community Development Block Grant AL Number: 14.218 Compliance Requirement: Reporting City Response: Due to staffing changes in the City during the pandemic, the FY21 FFATA reports were not submitted timely. However, procedures have been implemented to prepare and submit the required FFATA reports more timely going forward, and the FY21 reports are currently in the FSRS portal. In addition, the City is looking to hire a full-time grants accountant, who will be responsible for overseeing the City?s compliance with the FFATA reporting requirements, along with the newly hired Grants Director.
FAC accepted this audit on April 1, 2021 — management decision was due October 1, 2021.
Finding 2020-001 Adhere to Suspension and Debarment Policies Federal Agency: Environmental Protection Agency Cluster: Clean Water State Revolving Loan Cluster Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Compliance: Procurement, Suspension, and Debarment Type of Finding Internal Control over Compliance ? Other Matters Criteria or Specific Requirement Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995, is not suspended or debarred or otherwise excluded from participating in the transactions. Condition and Context The City, prior to entering into a covered transaction with an entity, is not verifying that the entity meets requirements for suspension or debarment. Cause Noncompliance regarding Suspension and Debarment requirements. Effect The lack of verification of vendors that are suspended or debarred increases the City?s risk of paying a vendor that is suspended or debarred. Recommendation We recommend that the City ensure they are not providing federal funds to suspended or debarred organizations by evaluating procurements over $25,000 or on sub-awards under a passthrough/subrecipient relationship of any dollar amount to ensure the City meets the compliance requirement. This verification may be accomplished by: a.) Checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), b.) Collecting a certification from the entity, c.) Adding a clause or condition to the covered transaction with that entity. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Show full finding ▾Hide full finding ▴Finding 2020-001 Adhere to Suspension and Debarment Policies Federal Agency: Environmental Protection Agency Cluster: Clean Water State Revolving Loan Cluster Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Compliance: Procurement, Suspension, and Debarment Type of Finding Internal Control over Compliance ? Other Matters Criteria or Specific Requirement Non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995, is not suspended or debarred or otherwise excluded from participating in the transactions. Condition and Context The City, prior to entering into a covered transaction with an entity, is not verifying that the entity meets requirements for suspension or debarment. Cause Noncompliance regarding Suspension and Debarment requirements. Effect The lack of verification of vendors that are suspended or debarred increases the City?s risk of paying a vendor that is suspended or debarred. Recommendation We recommend that the City ensure they are not providing federal funds to suspended or debarred organizations by evaluating procurements over $25,000 or on sub-awards under a passthrough/subrecipient relationship of any dollar amount to ensure the City meets the compliance requirement. This verification may be accomplished by: a.) Checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), b.) Collecting a certification from the entity, c.) Adding a clause or condition to the covered transaction with that entity. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Finding 2020-001: Adhere to Suspension and Debarment Federal Agency: Environmental Protection Agency Award Name: Capitalization Grants Clean Water State CFDA: 64.458 Compliance: Procurement, Suspension, Debarment City Response: Our Grant Administrator does routinely check the debarment/ suspension list, but unfortunately did not keep a record of such. The City will address the comment above by completing the following steps: ?Add clarifying language to the contract to explicitly list the terms of suspension and debarment for federal and state regulations. ?Include a certification statement in the contract that will be signed by the contractor ?Retain a record (screenshot) from https://www.sam.gov
Federal Agency: U.S. Department of Housing and Urban Development Cluster: Community Development Block Grants/Entitlement Grants Award Name: Community Development Block Grant Program Year: 2019 CFDA Number: 14.218 Compliance: Reporting Type of Finding Internal Control over Compliance ? Material Weakness Criteria or Specific Requirement Grantees are required to submit the PR26 CDBG Financial Summary Report, as generated by the Integrated Disbursement and Information System (IDIS), 90 days after the end of a grantee?s program year. Condition and Context The PR26 CDBG Financial Summary Report reported less expenditures for program year 2019 then what was recorded within the City?s general ledger. Cause Weakness in the design and operation of controls regarding the Reporting compliance, specifically Financial Reporting. Effect As a result, due to the weakness in internal controls noted above, there is a risk that reports provided to the Federal Government by the City are inaccurate or incomplete. Recommendation We recommend that the City annually reconcile the PR 26 CDBG Financial Summary Report to the general ledger. This will ensure that Federal reports are completed timely and accurately.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Cluster: Community Development Block Grants/Entitlement Grants Award Name: Community Development Block Grant Program Year: 2019 CFDA Number: 14.218 Compliance: Reporting Type of Finding Internal Control over Compliance ? Material Weakness Criteria or Specific Requirement Grantees are required to submit the PR26 CDBG Financial Summary Report, as generated by the Integrated Disbursement and Information System (IDIS), 90 days after the end of a grantee?s program year. Condition and Context The PR26 CDBG Financial Summary Report reported less expenditures for program year 2019 then what was recorded within the City?s general ledger. Cause Weakness in the design and operation of controls regarding the Reporting compliance, specifically Financial Reporting. Effect As a result, due to the weakness in internal controls noted above, there is a risk that reports provided to the Federal Government by the City are inaccurate or incomplete. Recommendation We recommend that the City annually reconcile the PR 26 CDBG Financial Summary Report to the general ledger. This will ensure that Federal reports are completed timely and accurately.
Finding 2020-002: Annually Reconcile the PR26 CDBG Financial Summary Report to the General Ledger Federal Agency: U.S. Department of Housing and Urban Development Award Name: Community Development Block Grants CFDA: 14.218 Compliance: Reporting City Response: The City will respond to this finding by hiring, increase the level of job description, and work that describes Grant work oversight. In addition, we will seek approval for Contract with Clifton, Larson, Allen (CLA) for expert services for Grant Management. The scope of work specifies the following areas of focus: ?Assessment of current processes ?Identify areas of strength and weakness within the current processes and controls ?Review current financial system used to support grants information processing ?Provide concreate recommendations for improvement that will lead to operations that are more efficient.
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on February 17, 2019 — management decision was due August 17, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 2017.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 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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