EIN: 066001977
UEI: YW2JKCAFSD18
Audit also covers EIN: 066001602 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 6, 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 January 6, 2027 (127 days from today).
What is a management decision? →There was no documentation of controls in place to review for suspension and debarment on related procurement activities at the time the contracts were executed. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation existed to verify compliance with this requirement when the contracts were executed. Cause: The Town did not properly document the requirement at the time the contracts were executed. Effect: No effect can be determined. Repeat Finding: Yes, 2024-001 Recommendations: We recommend that the Town continue its formal procurement policies with the criteria in 2 CFR sections 200.318 and 200.326 moving forward. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Procurement and Suspension and Debarment Federal Agencies: United States Department of Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Department of Transportation Pass-Through Number: 12062-DOT57151-22108 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 Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: There was no documentation of controls in place to review for suspension and debarment on related procurement activities at the time the contracts were executed. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation existed to verify compliance with this requirement when the contracts were executed. Cause: The Town did not properly document the requirement at the time the contracts were executed. Effect: No effect can be determined. Repeat Finding: Yes, 2024-001 Recommendations: We recommend that the Town continue its formal procurement policies with the criteria in 2 CFR sections 200.318 and 200.326 moving forward. Views of Responsible Officials: Management agrees with this finding.
Recommendation: We recommend that the Town continue to strengthen its formal procurement policies with the criteria in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While to finance department has a procedure in place to review the Excluded Parties List system to ensure that the vendor is not debarred or suspended and to document such confirmation, we will further strengthen our procurement policies as follows: As part of the bid and vendor review, the Town Engineer will print off the Excluded Parties List at that time, initial and date it, and keep it with all bid documents. This will ensure that the list has been checked prior to any contract being executed. The finance office will continue their review when the vendor is set up in the financial management system. Name(s) of the contact person(s) responsible for corrective action: Cherie Trahan Planned completion date for corrective action plan: 06/30/2026
2024-001
FAC accepted this audit on February 28, 2025 — management decision was due August 28, 2025.
There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Procurement and Suspension and Debarment Federal Agencies: United States Department of Treasury, Department of Transportation Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Highway Planning and Construction Assistance Listing Number: 21.027, 20.205 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management, State of Connecticut Department of Education, State of Connecticut Department of Transportation, State of Connecticut Office of Early Childhood Pass-Through Number: 12060-OPM20600-29669, 12060-SDE64370-23083, 1206-SDE64370-28095, 12060-DE64370-28105, 12060-SDE64370-29732, 12060-OEC64845-28227, 12062-DOT57151-22108 Award Period: March 3, 2021 through December 31, 2026 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 Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services that were suspended and debarred, no documentation requirement exists for the Town to verify compliance with this requirement. Cause: The Town did not properly implement a conforming policy during the fiscal year. Effect: With the absence of a compliant documentation policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: Yes Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
UNITED STATES DEPARTMENT OF THE TREASURY 2024-001 COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town was checking for disbarred vendors, but did not date or track when the searches were done. Going forward, a spreadsheet will be kept of vendors and date of search on SAM.gov. Name(s) of the contact person(s) responsible for corrective action: Julie Chapman Planned completion date for corrective action plan: June 30, 2025
2023-001
There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Reporting Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 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 Awards (UG) requires compliance and controls over required reports. Condition: There were no controls in place to review the annual report required under the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Context: Although testing did not reveal significant errors in the information reported, it is important that the Town’s control environment ensure that all compliance attributes are reviewed, and documentation of that review is retained. Cause: The Town overlooked the requirement to document a review over the reporting requirement. Effect: Without a subsequent review of the report, the Town is at risk for misreporting on their required annual report. Repeat Finding: No Recommendations: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Views of Responsible Officials: Management agrees with this finding.
UNITED STATES DEPARTMENT OF THE TREASURY 2024-002 COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its procedures over grant reporting requirements to ensure all reports are reviewed and documentation of that review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although there were no errors in the reporting, to ensure efficiencies, staff other than the Finance Director will review grant reporting and sign off before it is submitted. Name(s) of the contact person(s) responsible for corrective action: Julie Chapman Planned completion date for corrective action plan: February 1, 2025
FAC accepted this audit on April 19, 2024 — management decision was due October 19, 2024.
There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services under this grant that were suspended and debarred, no policy exists for the Town to analyze this requirement. Cause: The Town did not have the resources necessary to implement a conforming policy during the fiscal year. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: No. Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not Available Pass-Through Agency: State of Connecticut Office of Policy and Management Pass-Through Number: 12060-OPM20600-29669 Award Period: March 3, 2021 through December 31, 2026 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 Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment. Condition: There were no controls in place to review for suspension and debarment on related procurement activities. Questioned Costs: None Context: Although testing did not reveal vendors providing services under this grant that were suspended and debarred, no policy exists for the Town to analyze this requirement. Cause: The Town did not have the resources necessary to implement a conforming policy during the fiscal year. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to all federal procurement requirements. Repeat Finding: No. Recommendations: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: Management agrees with this finding.
Procurement and Suspension and Debarment Recommendation: We recommend that the Town review its formal procurement policies and revise with the criteria in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will implement additional policies and procedures in relation to ensuring vendors used are not suspended and debarred. Name(s) of the contact person(s) responsible for corrective action: Julie Chapman Planned completion date for corrective action plan: April 2024
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
FAC accepted this audit on January 7, 2021 — management decision was due July 7, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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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