EIN: 046001192
UEI: JHYSQB92ZMP7
Audited by: CBIZ CPAS P.C.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2026 (73 days from today).
What is a management decision? →FAC accepted this audit on June 7, 2024 — management decision was due December 7, 2024.
FAC accepted this audit on June 12, 2023 — management decision was due December 12, 2023.
FAC accepted this audit on July 20, 2022 — management decision was due January 20, 2023.
2021-001 Document Policies and Procedures Over Federal Awards Federal Agency: U.S. Department of the Treasury Cluster/Program: COVID-19 ? Coronavirus Relief Fund AL Number: 21.019 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles, Period of Performance Type of Finding Compliance ? Other Matters 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 requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Determination of allowable costs ? Employee travel ? Cash management ? Procurement ? Subrecipient monitoring and management Condition and Context The Town has not formalized written policies and procedures related to federal awards as required under the Uniform Guidance. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as this is a procedural requirement. Recommendation The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the 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.
Show full finding ▾Hide full finding ▴2021-001 Document Policies and Procedures Over Federal Awards Federal Agency: U.S. Department of the Treasury Cluster/Program: COVID-19 ? Coronavirus Relief Fund AL Number: 21.019 Award Year: 2021 Compliance Requirement: Allowable Costs/Cost Principles, Period of Performance Type of Finding Compliance ? Other Matters 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 requirements related to federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: ? Determination of allowable costs ? Employee travel ? Cash management ? Procurement ? Subrecipient monitoring and management Condition and Context The Town has not formalized written policies and procedures related to federal awards as required under the Uniform Guidance. Cause Weaknesses in the formal documentation of internal controls. Effect There are no questioned costs as a result of this finding as this is a procedural requirement. Recommendation The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the 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.
The Town is in receipt of your draft Reports Pursuant to Government Auditing Standards and Uniform Guidance (Single Audit) dated July 7, 2022 and agrees with your Finding of Significant Deficiency in Compliance and Internal Control over Compliance Finding, specifically 2021-001 Document Policies and Procedures Over Federal Awards. It is the Town's intention to take corrective action by having the Project Management Policy and Procedures be reviewed and adopted by the Board of Selectmen at their next meeting on July 26, 2022, which document, once adopted, complies with the requirement that federal award recipients must document their policies and procedures over certain aspects of financial program management, specifically, written policies are required for the following: determination of allowable costs, employee travel, cash management, procurement, subrecipient monotioring and management.
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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