Town of Provincetown, Massachusetts

EIN: 046001274

UEI: WSLBXCMHLU41

Data as of August 23, 2026

Town of Provincetown, Massachusetts10 audit years4 findings1 repeat
10
Audit Years
4
Total Findings
1
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 21, 2024. 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 February 21, 2025 (549 days ago).

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2023-002
Reporting

Certain amounts were requested for reimbursement prior to the related expenditures being paid/disbursed. Questioned Costs: None Context: During audit testing of reimbursement requests, two (2) expenses included in a request were paid/disbursed after the reimbursement request was submitted. Cause: Procedures were lacking to ensure that all requests for reimbursement were for expenditures that had been incurred and paid/disbursed. Effect: Federal reimbursements were requested prior to eligibility. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Views of responsible officials: There is no disagreement with the audit finding.

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Full finding narrative

Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 21.106 Federal Award Identification Number and Year: Various (FY 2023) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.Condition: Certain amounts were requested for reimbursement prior to the related expenditures being paid/disbursed. Questioned Costs: None Context: During audit testing of reimbursement requests, two (2) expenses included in a request were paid/disbursed after the reimbursement request was submitted. Cause: Procedures were lacking to ensure that all requests for reimbursement were for expenditures that had been incurred and paid/disbursed. Effect: Federal reimbursements were requested prior to eligibility. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.

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FY 2017-06-30

FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.

2017-001
Procurement & Suspension/Debarment
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

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FY 2016-06-30

FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.

2016-001
Procurement & Suspension/Debarment

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Procurement & Suspension/Debarment

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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