EIN: 146002267
UEI: N5R9L64HF5S4
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 21, 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 February 21, 2027 (171 days from today).
What is a management decision? →FAC accepted this audit on July 21, 2025 — management decision was due January 21, 2026.
FAC accepted this audit on May 22, 2025 — management decision was due November 22, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
Required quarterly reports were not submitted timely or were not submitted at all based on the specifications noted in the Compliance Supplement. Criteria: Starting September 20, 2020, reporting was required to be submitted via the Grant Solutions portal on a quarterly basis. Cause: The City was not aware of all the specific reporting requirements. Effect: Project Completion and Certification Reports were submitted to FEMA instead of the Grant Solutions portal as stipulated in the Compliance Supplement. Recommendation: RBT recommends that the City follow all reporting requirements
Show full finding ▾Hide full finding ▴21.019 Finding 2021-002 Condition: Required quarterly reports were not submitted timely or were not submitted at all based on the specifications noted in the Compliance Supplement. Criteria: Starting September 20, 2020, reporting was required to be submitted via the Grant Solutions portal on a quarterly basis. Cause: The City was not aware of all the specific reporting requirements. Effect: Project Completion and Certification Reports were submitted to FEMA instead of the Grant Solutions portal as stipulated in the Compliance Supplement. Recommendation: RBT recommends that the City follow all reporting requirements
Finding 2021-002 Coronavirus Relief Fund (CFDA 21.019) Reporting Finding: Required quarterly reports were not submitted timely or were not submitted at all based on the specifications noted in the Compliance Supplement. Corrective Actions Planned: The City of Kingston will ensure that project managers will review the Compliance Supplement for each Federal grant to ensure that compliance requirements are being met. This corrective action will be put in place 10/1/2022 by Ruth Ann Devitt, Director of Grants Management.
FAC accepted this audit on October 5, 2021 — management decision was due April 5, 2022.
The Community Development expenditures did not contain all of the proper approval signatures. Criteria: A minimum of three approval signatures are required for expenditures. Cause: There was some turnover in the department. Effect: Required approval signatures were not all documented. Recommendation: RBT recommends that all internal controls are completely satisfied for all expenditures.
Show full finding ▾Hide full finding ▴Finding 2020-001 CDBG Approvals Internal Control Condition: The Community Development expenditures did not contain all of the proper approval signatures. Criteria: A minimum of three approval signatures are required for expenditures. Cause: There was some turnover in the department. Effect: Required approval signatures were not all documented. Recommendation: RBT recommends that all internal controls are completely satisfied for all expenditures.
Finding 2020-001 CDBG Approvals Internal Control Managements Response: The current Office of Community Development staff have met to discuss disbursement protocols and will ensure all vouchers have at minimum, three approval signatures for expenditures as per the financial internal controls.
One of the quarterly federal financial reports could not be tied back to the bank activity. Criteria: Community Development is required to submit quarterly deferral financial reports. Cause: The amounts reported did not all agree to the bank activity. Effect: The report was not accurate. Recommendation: RBT recommends that all the amounts on the reports tie to the banking activity before submission.
Show full finding ▾Hide full finding ▴Finding 2020-002 Reporting Condition: One of the quarterly federal financial reports could not be tied back to the bank activity. Criteria: Community Development is required to submit quarterly deferral financial reports. Cause: The amounts reported did not all agree to the bank activity. Effect: The report was not accurate. Recommendation: RBT recommends that all the amounts on the reports tie to the banking activity before submission.
Finding 2020-002 Reporting Managements Response: The Federal Cash Transaction Reports will no longer be filed by anyone other than the person who is in charge of the financials for the department.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
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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