EIN: 056000126
UEI: VZMEZXQKLPF7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (131 days from today).
What is a management decision? →Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0136-2021 Award Period: 3/3/21- 12/31/26 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 2 CFR § 200.214, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. Condition: The City did not have a documented process in place to verify and document suspension and debarment status for vendors paid with federal funds. Questioned costs: None Context: During our testing, it was noted that all samples selected for testing were not reviewed to ensure the contractor’s suspension and debarment status was documented. Cause: This issue was identified through testing of procurement and disbursements related to federal programs. A sample of vendors did not have evidence of suspension and debarment verification. Effect: The City is at risk for noncompliance with Federal grants as it relates to suspension and debarment. Repeat Finding: No Recommendation: We recommend the City implement formal procedures to verify and document suspension and debarment status for all vendors paid with federal funds. Views of responsible officials: Management agrees with the finding and recommendation.
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City implement formal procedures to verify and document suspension and debarment status for all vendors paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures to properly document controls. Name(s) of the contact person(s) responsible for corrective action: Glenda Delgado, Finance Director Planned completion date for corrective action plan: November 2025 If the Cognizant Agency has questions regarding this plan, please call Glenda Delgado, Finance Director at 401-432-7550.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 2020. 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 June 10, 2021, which was (1898 days ago).
What is a management decision? →2019-002 Financial System Reconciliation Program CDBG - Entitlement Grants Cluster - CFDA 14.218 Pass-Through None - Direct funding by HUD Criteria 2 CFR 200.302(b)(2) and City of East Providence Community Development Financial Policies and Procedures Manual. Condition Grant activity was reviewed and compared to the City?s internal tracking log and accounting records. It was noted the City accounting records contain CDBG activity, but grant activity is not being reconciled between the Community Development Department and the City Finance Department to ensure all activity is captured and properly recorded. Context All activity selected for review is not being reconciled with the Finance Department. Effect The Community Development Department does not know its current financial position as IDIS has not been reconciled to the City's accounting records in a timely manner. Cause Lack of staff capacity and insufficient communication between the Community Development office and the Finance Department. Recommendation The Community Development Department should draft a policy to meet regularly with the City's Finance Department to ensure the department has information and the necessary records to reconcile IDIS activity to the City's accounting records. Views of Responsible Officials Management agrees with the finding and recommendation.
Finding 2019-002 Financial System Reconciliations Description of Finding Grant activity was reviewed and compared to the City's internal tracking log and accounting records. It was noted the City accounting records contain CDBG activity, but grant activity is not being reconciled between the Community Development department and the City Finance department to ensure all activity is captured and properly recorded Statement of Concurrence or Nonconcurrence This finding is the same as the City?s HUD monitoring finding for the same period. The City received HUD?s response on April 28, 2020 that closed this finding as being adequately addressed. Because this occurred after the audit period, it is included in the 2019 single audit. As such, this finding has already been addressed. Corrective Action As noted above, subsequent to fiscal year end, HUD, the awarding agency, deemed this finding to be addressed and closed. As such, no further corrective actions are required by the City to address this finding. Name of Contact Person David Bachrach, Program Coordinator Projected Completion Date N/A
2018-004
2019-003 Program Income Program CDBG - Entitlement Grants Cluster - CFDA 14.218 Pass-Through None - Direct funding by HUD Criteria 2 CFR 200.302(b)(2) and City of East Providence Community Development Financial Policies and Procedures Manual Condition The Community Development Department does not disburse funds available from program income before accessing the HUD Letter of Credit. In addition, program income is not being properly reported on quarterly SF-425 reports. Context Not using program income prior to accessing the Letter of Credit and improper reporting was found to occur throughout the fiscal year. Effect Program income is entered into the City?s accounting records monthly, but the Community Development Department has not been properly recording these funds in IDIS, thus leading to SF-425 submissions with inaccurate data. In addition, the Community Development Department is not drawing program income funds prior to accessing the HUD Letter of Credit. Cause Lack of staff capacity and insufficient communication between the Community Development office and the Finance Department. Recommendation A written policy should be drafted identifying the employee responsible for updating and maintaining entries for program income in IDIS, reconcile IDIS with City accounting records, and identify the frequency of reconciliation. In addition, the City should cease drawing entitlement funds until all program income has been utilized. Views of Responsible Officials Management agrees with the finding and recommendation.
Finding 2019-003 Program Income Description of Finding The Community Development department does not disburse funds available from program income before accessing the HUD Letter of Credit. In addition, program income is not being properly reported on quarterly SF-425 reports. Statement of Concurrence or Nonconcurrence This finding is the same as the City?s HUD monitoring finding for the same period. The City received HUD?s response on April 28, 2020 that closed this finding as being adequately addressed. Because this occurred after the audit period, it is included in the 2019 single audit. As such, this finding has already been addressed. Corrective Action As noted above, subsequent to fiscal year end, HUD, the awarding agency, deemed this finding to be addressed and closed. As such, no further corrective actions are required by the City to address this finding. Name of Contact Person David Bachrach, Program Coordinator Projected Completion Date N/A
2018-005
2019-004 Environmental Reviews Program CDBG - Entitlement Grants Cluster - CFDA 14.218 Pass-Through None - Direct funding by HUD Criteria 24 CFR 58.13. Condition The Community Development Department completes reviews of each property approved for rehabilitation. However, the appropriate level of environmental review was not used for all properties. Some reviews performed were categorized as an exempt review, but the City should have selected categorical exclusion subject to 24 CFR 58.5 based on the type of work being performed. Context Multiple environmental reviews performed throughout the year were found to be miscategorized. Effect The City?s CDBG rehabilitation program is not in compliance with HUD environmental regulations. Cause The Community Development Department is not ensuring the appropriate level of environmental review is selected for rehabilitation activities. Recommendation A written policy should be drafted that explains the environmental review process, including discussion on how to determine the appropriate level of environmental review for rehabilitation projects. Views of Responsible Officials Management agrees with the finding and recommendation.
Finding 2019-004 Environmental Reviews Description of Finding The Community Development department completes reviews of each property approved for rehabilitation. However, the appropriate level of environmental review was not used for all properties. Some reviews performed were categorized as an exempt review, but the City should have selected categorical exclusion subject to 24 CFR 58.5 based on the type of work being performed. Statement of Concurrence or Nonconcurrence This finding is the same as the City?s HUD monitoring finding for the same period. The City received HUD?s response on April 28, 2020 that closed this finding as being adequately addressed. Because this occurred after the audit period, it is included in the 2019 single audit. As such, this finding has already been addressed. Corrective Action As noted above, subsequent to fiscal year end, HUD, the awarding agency, deemed this finding to be addressed and closed. As such, no further corrective actions are required by the City to address this finding. Name of Contact Person David Bachrach, Program Coordinator Projected Completion Date N/A
2018-006
2019-005 Rehabilitation - Progress Inspections Program CDBG - Entitlement Grants Cluster - CFDA 14.218 Pass-Through None - Direct funding by HUD Criteria 24 CFR 570.502(a) (14) & (b)(3)(vii) and 2 CFR 200.328(a) & (c) Condition The Community Development Department does not maintain notes about site visits detailing work completed. Progress inspection reports provide the grantee with a method to monitor the work of contractors during the rehabilitation process. This ensures the work is performed in a timely manner and products used are of good quality and in accordance with work specifications per the rehabilitation agreement. Context Multiple rehabilitation projects performed throughout the year were found to not have a record of proper progress inspections. Effect Rehabilitation work may not be performed in accordance with the written agreement/contract or CDBG program requirements. Cause Inadequate understanding of CDBG program requirements and insufficient direction within the Community Development Department. Recommendation The Community Development Department should update their Financial Policies and Procedures Manual to include a section addressing the housing inspection and monitoring process, including procedures for initial, progress and final inspections. Views of Responsible Officials Management agrees with the finding and recommendation.
Finding 2019-005 Rehabilitation - Progress Inspections Description of Finding The Community Development department does not maintain notes about site visits detailing work completed. Progress inspection reports provide the grantee with a method to monitor the work of contractors during the rehabilitation process. This ensures the work is performed in a timely manner and products used are of good quality and in accordance with work specifications per the rehabilitation agreement Statement of Concurrence or Nonconcurrence This finding is the same as the City?s HUD monitoring finding for the same period. The City received HUD?s response on April 28, 2020 that closed this finding as being adequately addressed. Because this occurred after the audit period, it is included in the 2019 single audit. As such, this finding has already been addressed. Corrective Action As noted above, subsequent to fiscal year, end, HUD, the awarding agency, deemed this finding to be addressed and closed. As such, no further corrective actions are required by the City to address this finding. Name of Contact Person David Bachrach, Program Coordinator Projected Completion Date N/A
2018-007
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 2020. 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 July 21, 2020, which was (2222 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2019, which was (2541 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 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 July 2, 2019, which was (2607 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-005
GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.