EIN: 046001153
UEI: MCNAMKGJ27L3
Data as of August 25, 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 (36 days from today).
What is a management decision? →Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury. Cause: The Town did not have procedures in place to perform reconciliations of required grant reporting. Effect: The Town potentially overstated expenditures by approximately $336,000 in reporting submitted to the U.S. Department of the Treasury. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 U.S. Department of the Treasury Direct Award and Passed through Bristol County, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Significant Deficiency in Internal Controls over Compliance and Compliance Finding Criteria: The compliance supplement identifies four Key Line Items required to be reported to the federal awarding agency which include (1) current period obligation, (2) cumulative obligation, (3) current period expenditure and (4) cumulative expenditure. Per 2 CFR 200.1, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury. Cause: The Town did not have procedures in place to perform reconciliations of required grant reporting. Effect: The Town potentially overstated expenditures by approximately $336,000 in reporting submitted to the U.S. Department of the Treasury. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to reconcile all federal reporting to the general ledger. Views of Responsible Official: Management agrees with the finding.
Finding 2025-001 Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury. Corrective Action Planned: Report differences to the U.S. Treasury will be corrected in the next report. Anticipated Completion Date: 4/30/2026 Contact: Matt Parent, Town Accountant
Suspension and debarment compliance was not verified for nine covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the Town is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-002 U.S. Department of the Treasury Direct Award and Passed through Bristol County, Massachusetts COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Significant Deficiency in Internal Controls over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.214, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Suspension and debarment compliance was not verified for nine covered transactions. Cause: Lack of appropriate oversight resulted in required suspension and debarment checks not being performed. Effect: Grant transactions are not supported adequately, and the Town is at risk of awarding contracts to vendors not eligible to participate in federal awards programs. It was determined that none of the vendors were suspended or debarred from federal awards. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to document that all contractors under covered transactions that are performing services for the grant are not suspended or debarred. Views of Responsible Official: Management agrees with the finding.
Finding 2025-002 Condition: Suspension and debarment compliance was not verified for nine covered transactions. Corrective Action Planned: Going forward, all contracts using federal funds will be verified. Anticipated Completion Date: Completed Contact: Matt Parent, Town Accountant
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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