EIN: 046001142
UEI: GSA_MIGRATION
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 2021. 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 August 28, 2021, which was (1818 days ago).
What is a management decision? →2019-001 Document Policies and Procedures Over Federal Awards Federal Program(s) Information 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 has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as there are no costs directly asso?ciated with this compliance requirement. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2018-001. Recommendation We recommend the Town ensure written policies and procedures are compiled, adopted, and implemented as soon as practicable to ensure compliance with Uniform Guidance. 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.
Corrective Action Plans for Section III - Federal Awards Findings and Questioned Costs FY 19 Single Audit Findings Reference: 2019-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: We have drafted a manual to ensure compliance with Uniform Guidance. This manual will cover the policies and procedures of Federal Award funds to include areas of Federal Cash Management, Equipment Purchase and Disposition, Procedures for Determining Allowable Costs, Travel, Subrecipient Monitoring and Management, and Procurement Policies. Name of Contact Person: Wendy Nightingale, Finance Director/Town Accountant Email: wnightingale@easton.ma.us Phone: 508-230-0563
2018-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2019. 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 28, 2019, which was (2518 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 14, 2019. 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 August 14, 2019, which was (2563 days ago).
What is a management decision? →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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