EIN: 036000669
UEI: C1H6RJVZHW88
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 September 29, 2023 (1060 days ago).
What is a management decision? →2022-001 Improve Controls and Documentation over Reporting Federal Agency: U.S. Department of Treasury Award Name: COVID-19 State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2022 Compliance Requirement Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees are required to file Project and Expenditure Reports - Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Management of the City is also 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 The Project and Expenditure report submitted for 3/31/22 was not completed correctly. The report did not reflect actual expenditures to date for the grant. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts reported throughout the fiscal year on Project and Expenditure reports are incorrect. No questioned costs were reported because it was not quantifiable. Recommendation The City should improve current internal controls to address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. 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 summary schedule of prior year audit findings and status/is included in the separate Corrective Action Plan Report.
Show full finding ▾Hide full finding ▴2022-001 Improve Controls and Documentation over Reporting Federal Agency: U.S. Department of Treasury Award Name: COVID-19 State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2022 Compliance Requirement Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees are required to file Project and Expenditure Reports - Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Management of the City is also 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 The Project and Expenditure report submitted for 3/31/22 was not completed correctly. The report did not reflect actual expenditures to date for the grant. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts reported throughout the fiscal year on Project and Expenditure reports are incorrect. No questioned costs were reported because it was not quantifiable. Recommendation The City should improve current internal controls to address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. 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 summary schedule of prior year audit findings and status/is included in the separate Corrective Action Plan Report.
The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time.
2022-001 Improve Controls and Documentation over Reporting Federal Agency: U.S. Department of Treasury Award Name: COVID-19 State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2022 Compliance Requirement Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees are required to file Project and Expenditure Reports - Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Management of the City is also 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 The Project and Expenditure report submitted for 3/31/22 was not completed correctly. The report did not reflect actual expenditures to date for the grant. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts reported throughout the fiscal year on Project and Expenditure reports are incorrect. No questioned costs were reported because it was not quantifiable. Recommendation The City should address the weaknesses in internal controls noted above in order to comply with the federal requirements related to reporting. 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 Audit Findings.
Show full finding ▾Hide full finding ▴2022-001 Improve Controls and Documentation over Reporting Federal Agency: U.S. Department of Treasury Award Name: COVID-19 State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2022 Compliance Requirement Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Grantees are required to file Project and Expenditure Reports - Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Management of the City is also 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 The Project and Expenditure report submitted for 3/31/22 was not completed correctly. The report did not reflect actual expenditures to date for the grant. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, there is a risk that amounts reported throughout the fiscal year on Project and Expenditure reports are incorrect. No questioned costs were reported because it was not quantifiable. Recommendation The City should address the weaknesses in internal controls noted above in order to comply with the federal requirements related to reporting. 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 Audit Findings.
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time. Sincerely, Sarah Macy, CPFO Director of Finance and Administration (802) 524-1500 x 256 s.macy@stalabnsvt.com
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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 compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.