EIN: 146002064
UEI: WZJJLM4GJEG5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. 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 October 1, 2025 (330 days ago).
What is a management decision? →The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance ("SEFA"). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked by funding source. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Repeat Finding: This is a repeat of finding 2023-007. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-008 Schedule of Expenditures of Federal Awards. Type of Finding: Internal Control Deficiency and Compliance Finding. Condition: The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance ("SEFA"). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked by funding source. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Repeat Finding: This is a repeat of finding 2023-007. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate. Auditee's Response: See corrective action plan.
The City Controller, City Engineer and Director of Community and Economic Development held meetings to discuss the development of a SharePoint site for all grant documentation. This is slowly starting to take shape and with the addition of an IT professional to the City's workforce, we are confident that the City will become much better at tracking federal and state expenditures by funding source. Louise Biron will be responsible for this finding and the anticipated completion date is June 30, 2025.
2023-007
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance ("SEFA"). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked by funding source. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-007 Schedule of Expenditures of Federal Awards Type of Finding: Internal Control Deficiency and Compliance Finding Condition: The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance ("SEFA"). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked by funding source. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate. Auditee's Response: See corrective action plan.
The City Controller, City Engineer and Director of Community and Economic Development have held recent meetings to discuss the development of a SharePoint site for all grant documentation. Thus far, there has not been a centralized location for award documents that can be accessed by all necessary parties. A draft SEFA worksheet will be created and updated on an ongoing basis throughout the fiscal year. This will improve the accuracy of internal federal award data. Louise Biron will be responsible for this finding and the anticipated completion date is June 30, 2024.
The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City relies on the City Planning Board to verify debarment status before contracts are awarded. There was no documenation that this check was performed. Effect: Debarment may not have been verified. Perspective: Although neither vendor was actually debarred, RBT noted that out of 2 transactions tested, the City did not maintain documentation of search for debarment for either. Repeat Finding: This is a repeat of finding 2022-009. Recommendation: RBT recommends that the City review its internal controls and documenation process for debarment when spending federal funds. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-008 Debarment Review Documentation 21.027 - Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Internal Control Deficiency Condition: The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City relies on the City Planning Board to verify debarment status before contracts are awarded. There was no documenation that this check was performed. Effect: Debarment may not have been verified. Perspective: Although neither vendor was actually debarred, RBT noted that out of 2 transactions tested, the City did not maintain documentation of search for debarment for either. Repeat Finding: This is a repeat of finding 2022-009. Recommendation: RBT recommends that the City review its internal controls and documenation process for debarment when spending federal funds. Auditee's Response: See corrective action plan.
The City Engineer's Office has confirmed that they complete a timely debarment check for all lowest responsible bidders. They now document that a debarment check was made on their Recommendation to Award memo. This finding has been resolved.
2022-009
The City did not go out to bid for a purchase and did not document quotes for another purchase. Criteria: Federal expenditure procurement requirements provide for internal controls to ensure federal funds are not misused. Cause: The City did not go out to bid. Quotes may have been obtained, but documenation could not be located. Effect: The City may have paid more than necessary. Perspective: RBT noted that out of 2 transactions tested, the City did not maintain documentation of quotes or bids for either. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City follow the procurement process when spending federal funds. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-009 Quotes and Bids 21.027 - Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Internal Control Deficiency and Compliance Finding Condition: The City did not go out to bid for a purchase and did not document quotes for another purchase. Criteria: Federal expenditure procurement requirements provide for internal controls to ensure federal funds are not misused. Cause: The City did not go out to bid. Quotes may have been obtained, but documenation could not be located. Effect: The City may have paid more than necessary. Perspective: RBT noted that out of 2 transactions tested, the City did not maintain documentation of quotes or bids for either. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City follow the procurement process when spending federal funds. Auditee's Response: See corrective action plan.
The City goes out to bid for all general purchases over $20,000 and all public works projects over $35,000. Exceptions have been made in the past when an emergency situation presented itself. In those instances, formal quotes were obtained. Unfortunately, staffing changes occurred in the past year and quotes could not be located. As a change in practice, all bid documents and quotes will be uploaded into our accounting system and saved as an attachment to purchase orders. This finding has been resolved.
The City does not have a procedure in place to review and approve payroll after it is entered but before the payroll is processed. Criteria: Federal expenditures require internal controls over processes to ensure federal funds are not misused. Cause: The City has a tight turnaround time for payroll which makes a pre-issuance review difficult. Effect: The City may process checks that are not legitimate. Perspective: RBT noted that out of 5 payroll reports tested, 5 were not reviewed and approved prior to being processed. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City implement a procedure to review and approve payroll after it is entered but before the payroll is processed. Auditee's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-010 Payroll Review 21.027 - Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Activities Allowed and Unallowed Type of Finding: Internal Control Deficiency Condition: The City does not have a procedure in place to review and approve payroll after it is entered but before the payroll is processed. Criteria: Federal expenditures require internal controls over processes to ensure federal funds are not misused. Cause: The City has a tight turnaround time for payroll which makes a pre-issuance review difficult. Effect: The City may process checks that are not legitimate. Perspective: RBT noted that out of 5 payroll reports tested, 5 were not reviewed and approved prior to being processed. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the City implement a procedure to review and approve payroll after it is entered but before the payroll is processed. Auditee's Response: See corrective action plan.
The City is transitioning to a new financial software program that will soon resolve this issue. An electronic approval level is being programmed so that payroll cannot be processed until the department heads and the Controller review and approve pre-payroll reports. Louise Biron will be responsible for this finding and the anticipated completion date is June 30, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The City did not report an expenditure. Criteria: ARPA expenditure reporting requirements. Cause: The expense was overlooked. Effect: All ARPA expenditures were not reported. Recommendation: RBT recommends that the City report all grant expenditures so that reporting is complete and accurate.
Show full finding ▾Hide full finding ▴Finding 2022-008 Coronavirus State and Local Fiscal Recovery Fund Compliance and Internal Control Reporting Condition: The City did not report an expenditure. Criteria: ARPA expenditure reporting requirements. Cause: The expense was overlooked. Effect: All ARPA expenditures were not reported. Recommendation: RBT recommends that the City report all grant expenditures so that reporting is complete and accurate.
2022-008 - Coronavirus State and Local Fiscal Recovery Fund The City will ensure that all reported federal and state grant information, along with supporting documentation and approvals, will be reviewed by both the controller (or deputy controller) and appropriate project coordinator or department head to ensure accuracy of all grant expenditure information in the future.
The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment may not have been verified. Recommendation: RBT recommends that the City review the internal controls and documentation process for debarment when spending federal funds.
Show full finding ▾Hide full finding ▴Finding 2022-009 Coronavirus State and Local Fiscal Recovery Fund Internal Control Procurement, Suspension, and Debarment Condition: The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment may not have been verified. Recommendation: RBT recommends that the City review the internal controls and documentation process for debarment when spending federal funds.
2022-009 - Coronavirus State and Local Fiscal Recovery Fund The City Engineer's Office has confirmed that they complete a timely debarment check for all low bidders. They have determined that the appropriate document to record that a check was made for debarment would be the Recommendation to Award. This is generally a letter from a consulting engineer OR a memo from the City Engineer to the common council that states that the lowest responsible bidder is ?XXX? and that their bid has been carefully reviewed. Wording will be added to these documents effective immediately that specifically states that a debarment check was completed. The City Engineer's Office believes it is unnecessary to add this wording to bid documents because there would be no ?apparent low bidder ?at that point in the process.
The Performance Report is stating that Urban renewal is a subrecipient of the City. Criteria: Performance Reporting is required for the grant. Cause: The Urban Renewal Agency did not receive or disburse anything as reported in the PARIS report. Effect: The Performance Report is not accurate. Recommendation: RBT recommends that the City have someone review the report to ensure the information is accurate.
Show full finding ▾Hide full finding ▴Finding 2022-010 Community Block Grant-State Administered Small Cities Program Internal Control Reporting Condition: The Performance Report is stating that Urban renewal is a subrecipient of the City. Criteria: Performance Reporting is required for the grant. Cause: The Urban Renewal Agency did not receive or disburse anything as reported in the PARIS report. Effect: The Performance Report is not accurate. Recommendation: RBT recommends that the City have someone review the report to ensure the information is accurate.
2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial statements. The URA is only serving as a pass-through entity. As a result of this guidance, it has been the City?s understanding that the URA would not be required to report these grants on the PARIS report.
FAC accepted this audit on May 8, 2019 — management decision was due November 8, 2019.
GSA_MIGRATION
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2017-004
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FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
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2016-005
FAC accepted this audit on January 14, 2018 — management decision was due July 14, 2018.
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2015-002
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2015-004
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