EIN: 046001331
UEI: JJXNQ37P1XN1
Audited by: CBIZ CPAS P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 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 18, 2026 (79 days from today).
What is a management decision? →Finding 2024-003 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200, including § 200.302 and 200.303) requires non-federal entities administering federal awards to establish and maintain effective internal controls over federal programs. Entities must document written policies and procedures covering key areas such as financial management, internal controls, procurement, subrecipient monitoring, and cash management. Condition and Context: The Town has not formalized written policies and procedures related to federal awards required under Uniform Guidance. This includes but is not limited to areas such as financial management, procurement, subrecipient monitoring, and cash management. Cause: The Town has not developed or implemented comprehensive written policies and procedures governing the management and administration of federal awards. Effect or Potential Effect: The absence of written policies and procedures increases the risk of noncompliance with federal regulations, inconsistent administration of grant requirements, and potential mismanagement of federal funds. No questioned costs are noted as the requirement is procedural in nature. Recommendation: Written policies and procedures should be implemented in accordance with the Uniform Guidance. Views of Responsible Official: Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Show full finding ▾Hide full finding ▴Finding 2024-003 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: Uniform Guidance (2 CFR Part 200, including § 200.302 and 200.303) requires non-federal entities administering federal awards to establish and maintain effective internal controls over federal programs. Entities must document written policies and procedures covering key areas such as financial management, internal controls, procurement, subrecipient monitoring, and cash management. Condition and Context: The Town has not formalized written policies and procedures related to federal awards required under Uniform Guidance. This includes but is not limited to areas such as financial management, procurement, subrecipient monitoring, and cash management. Cause: The Town has not developed or implemented comprehensive written policies and procedures governing the management and administration of federal awards. Effect or Potential Effect: The absence of written policies and procedures increases the risk of noncompliance with federal regulations, inconsistent administration of grant requirements, and potential mismanagement of federal funds. No questioned costs are noted as the requirement is procedural in nature. Recommendation: Written policies and procedures should be implemented in accordance with the Uniform Guidance. Views of Responsible Official: Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
CORRECTIVE ACTION PLAN The Town of Uxbridge, Massachusetts respectfully submits the following corrective action plan for the year ended June 30. 2024. Audit period: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Audit Finding Reference: 2024-003 Document Policies and Procedures Over Federal Awards Views of responsible officials: The Town agrees with the recommendation to implement written policies and procedures to be in accordance with the Uniform Guidance. Planned Implementation Date of Corrective Action: The Town plans to implement recommendations for the next fiscal year. Official Responsible for Implementing Corrective Action: Kurt Ginthwain Finance Director/Town Accountant
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
2020-002 Improve Controls and Documentation over Disbursements Process Federal Program(s) Information Federal Agency: Environmental Protection Agency Cluster/Program: Capitalization Grants for Clean Water State Revolving Funds Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number(s): 66.458 Award Year: 2018 and 2019 Compliance Requirement: Activities Allowed or Unallowable, Allowable Costs/Cost Principles, Cash Management, Period of Performance, and Procurement 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 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 associated 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 2019-002. Recommendation We recommend the Town ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with Uniform Guidance requirements. 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 ▴2020-002 Improve Controls and Documentation over Disbursements Process Federal Program(s) Information Federal Agency: Environmental Protection Agency Cluster/Program: Capitalization Grants for Clean Water State Revolving Funds Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number(s): 66.458 Award Year: 2018 and 2019 Compliance Requirement: Activities Allowed or Unallowable, Allowable Costs/Cost Principles, Cash Management, Period of Performance, and Procurement 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 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 associated 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 2019-002. Recommendation We recommend the Town ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with Uniform Guidance requirements. 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.
2020-002 ? Improve Controls and Documentation over Disbursements Process Planned Corrective Action: The Town of Uxbridge and Uxbridge Public Schools will develop written policies and procedures pertaining to improving controls and the documentation over the disbursement process. The policies and procedures will address allowed or unallowable, allowable cost/cost principles, cash management, period of performance and procurement. Name of Contact Person and Completion Date: Responsible Person: Matthew Bobola, Town Accountant Estimated Completion Date: June 30, 2021
2019-002
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
2019-002 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Federal Agency: Environmental Protection Agency Cluster/Program: Capitalization Grants for Clean Water State Revolving Funds Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Award Year: 2018 Compliance Requirements: Activities Allowed or Unallowable, Allowable Costs/Cost Principles, Cash Management, Period of Performance, and Procurement 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 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 2017-003. Recommendation We recommend the Town ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with Uniform Guidance requirements. 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 ▴2019-002 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Federal Agency: Environmental Protection Agency Cluster/Program: Capitalization Grants for Clean Water State Revolving Funds Award Name: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Award Year: 2018 Compliance Requirements: Activities Allowed or Unallowable, Allowable Costs/Cost Principles, Cash Management, Period of Performance, and Procurement 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 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 2017-003. Recommendation We recommend the Town ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with Uniform Guidance requirements. 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 PLAN The Town of Uxbridge, Massachusetts respectively submits the following corrective action plan for the year ended June 30, 2019. Audit Finding Reference: 2019-001 ? Establish and Adhere to Improvements Over Journal Entries (Material Weakness) Planned Corrective Action: The Town of Uxbridge is in the process of creating a journal entry tracking form along with requiring department head approval and related/appropriate backup. The Town will look to maintain this document electronically as well. Name of Contact Person and Completion Date: Responsible Person: Michelle Laramee, Town Accountant Estimated Completion Date: June 30, 2021 Audit Finding Reference: 2019-002 ? Document Policies and Procedures Over Federal Awards Planned Corrective Action: The Town of Uxbridge and Uxbridge Public Schools will develop written policies and procedures pertaining to Federal Awards to comply with the requirements in Uniform Guidance. They will be reviewed by the appropriate Town and School Department officials. Name of Contact Person and Completion Date: Responsible Person: Michelle Laramee, Town Accountant Estimated Completion Date: June 30, 2021
2018-003
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
GSA_MIGRATION
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