EIN: 056000576
UEI: FNJXLN2NKVN3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 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 29, 2026 (101 days from today).
What is a management decision? →2025-002 Document Policies and Procedures Over Federal Awards Federal Programs Information All federal programs Type of Finding Compliance – Other Matter Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Uniform Guidance (2 CFR Part 200) requires non-federal entities administering federal awards to establish and maintain written policies and procedures to address all requirements specified in the regulations, including but not limited to internal controls, determination of allowable costs, procurement, subrecipient monitoring, financial management, and reporting. Condition and Context During our audit, we noted that the Town did not have formal policies and procedures in place covering all requirements of Uniform Guidance as specified in 2 CFR Part 200. Certain elements, such as cash management, property and equipment management, internal control, and other compliance areas, were not addressed in written policies or documented procedures. Cause The Organization has not developed comprehensive written policies and procedures to address all compliance requirements under Uniform Guidance. Effect or Potential Effect The absence of complete written policies and procedures for all elements under Uniform Guidance increases the risk of noncompliance with federal requirements, reduces consistency in federal program administration, and limits transparency and accountability. Questioned Costs No questioned costs are reported. Identification as a Repeat Finding This was not a finding in the prior year. Recommendation Management of the Town should develop and implement comprehensive written policies and procedures that address all major compliance requirements under Uniform Guidance (2 CFR Part 200). Periodic review and updates should be performed to ensure ongoing compliance. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-002 Document Policies and Procedures Over Federal Awards Planned Corrective Action: - Perform a comprehensive review of existing federal award policies and procedures - Develop and formally document policies covering federal award administration, allowable costs, procurement, cash management, subrecipient monitoring, reporting, and record retention Planned Implementation Date of Corrective Action: 1/1/2026 Person Resposible for Corrective Action: Finance Director/Senior Accountant Grant Administrator
2025-003 Improve Compliance and Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Commerce Award Name: Habitat Conservation Assistance Listing Number: 11.463 Award Year: 2025 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement Uniform Guidance and the terms of the grant agreement require recipients to submit accurate financial and performance reports on a semi-annual basis, within 30 days after the end of the defined reporting period. Effective internal controls should ensure timely submission and proper segregation of duties in the preparation and review of required reports. Condition and Context Both the required financial and performance reports submitted during the year were not submitted by the due date. Additionally, we noted that the same individual was responsible for both preparing and reviewing these reports, resulting in a lack of segregation of duties and effective internal controls. Cause The Town did not implement adequate controls to monitor timely submission of required reports and did not ensure segregation of duties in the report preparation and review process. Effect or Potential Effect Untimely submission and lack of independent review of required reports increase the risk of incomplete or inaccurate reporting, reduce accountability, and constitute noncompliance with federal award requirements and the terms of the grant agreement. Questioned Costs No questioned costs are reported. Identification as a Repeat Finding This was not a finding in the prior year. Recommendation Management of the Town should strengthen internal controls to ensure all required reports are submitted by the due dates and implement procedures to ensure that the person responsible for the preparation of the required reports is not the same person responsible for the review and timely submissions. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Summary Schedule of Prior Year Findings.
Audit Finding Reference: 2025-003 Improve Compliance and Controls Over Reporting Planned Corrective Action: - Hire new position to help with grant reporting - Implement formal management review and approval processes for federal award transactions and reports - Create a centralized location for grant documentation, policies, and supporting records Planned Implementation Date of Corrective Action: New position - 7/1/2026 All other actions- Person Resposible for Corrective Action: Grant Administrator Additional grant position Finance will assist
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 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 September 3, 2020, which was (2177 days ago).
What is a management decision? →2019-001-CFDA 14.269 Community Development Disaster Recovery Grants - Procurement - Contracts Criteria: The Town is required to be in compliance with the requirements of Procurement under Uniform Guidance, Federal Labor Standards as well as the Town's Purchasing Procedures Manual: 4.6 Federally-Assisted Procurements. The standards state that Federally-Assisted procurements must include language specified to Appendix II to Part 200 in bid and contract documents. 29 CFR 1.6 (a)(2)(b) states that agencies are responsible for ensuring that wage determinations are incorporated in bid soliciations and contract specifications. Also, 29 CFR 5.5(a)(3)(ii)(B) states that the weekly submission of a properly executed certification set forth on the reverse side of Optional Form WH-347 shall satisfy the requirement for submission of the "Statement of Compliance" required by paragraph (a)(3)(ii)(B). Condition: The State of Rhode Island and Providence Plantations' Office of Housing and Community Development (OHCD) conducted a monitoring site visit in regards to the Town of Westerly's Community Development Block Grant (CDBG) Misquamicut Drainage activity. During the visit, it was found that the executed contruction contract did not contain a copy of the applicable Davis Bacon Wage Decision nor the required Federal Provisions. It was also found that the U.S. Department of Labor Statement of Compliance Form WH-347 (or equivalent language) was not utilized for payrolls submitted by the contractor. Context: The Town must ensure that the contracts incorporate the required provisions by attachment or reference. The certified payrolls on file were completed using the Rhode Island Weekly Payroll form, which does not include the required federal certification language. Cause: The Town did not have an adequate model for construction procurement and contracting. The Town did not require the contractor to provide a Certification including the language found on WH-347 to ensure the contractor would be held accountable under applicable federal labor laws. Effect: The Town's contracts did not comply with Uniform Guidance Requirements. Failure to comply with Uniform Guidance, Federal Labor Standards, and the Town's Purchsing Procedures could result in improper use of resource, potential payments due back to grantors or contract employees, and litigation. Questioned Costs: None. Prior Year Finding: No. Recommendation: The OHCD recommends that the Town include the required Federal Provisions in both bid and contract documents of Federally-assisted contracts. It is also recommended that the Town use the Downtown Culvert bid/contract document as a model for future construction procurement and contracting under the CDBG program. OHCD also recommends the Town develop and utilize a checklist to ensure payroll review is comprehensive.
Before contracts are signed, a review of all material will be completed by the grants administration team to ensure the inclusion and accuracy of all federal language requirements. The Grant Administration and Purchasing Departments is developing a checklist to ensure all contract documents are complete and payroll is reviewed. A review of weekly grant payroll will be completed by the grants administration team before it is submitted to the OHCD to ensure the correct wage forms are used. The State of Rhode Island and Providence Plantations' Office of Housing and Community Development (OHCD) recommends that the town use the Downtown Culvert bid/contract document as their model for future construction procurement and contracting under the CDBG program.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2019, which was (2516 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2018. 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 26, 2018, which was (2794 days ago).
What is a management decision? →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.
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