TOWN OF HASTINGS

EIN: 156000980

UEI: TNA7YK3YMAN4

Data as of August 23, 2026

TOWN OF HASTINGS1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2022-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 30, 2023. 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 March 1, 2024 (906 days ago).

What is a management decision? →
2022-002
Procurement & Suspension/Debarment
MATERIAL WEAKNESS

Noncompliance with Uniform Guidance was noted as the Town does not have a current and complete procurement policy that is being utilized. The Town's current policies and procedures are not properly designed to follow a procurement policy and document controls over compliance related to suspended and debarred vendors. Questioned Costs: No known questioned costs. Effect: The Town was not in compliance with procurement and suspension and debarment requirements in accordance with the Uniform Guidance. Context: The cause/condition above was applicable to the full population of expenditures of the program and therefore, sampling not relevant. Recommendation: We recommend the Town adopt a procurement policy that conforms to Uniform Guidance standards and implement proper controls and processes to ensure purchasing is completed in accordance with the policy. Documentation should be retained to support controls over complying with suspension and debarment requirements. Management's Response: The Town will create and adopt an updated procurement policy and review policies and procedures related to procurement and suspension and debarment to ensure compliance and proper documentation of controls.

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Full finding narrative

Part III ? Federal Award Findings and Questioned Costs Reference: 2022-002 U.S. Department of Agriculture Waste and Water Disposal Systems for Rural Communities 10.760 Project: Route 11 North/Fuller Road Water District Phase E Program Year: 2022 (first year finding) Criteria: According to the Uniform Guidance in CFR Part 200, Part 3, Procurement and Suspension and Debarment, non-federal entities other than states must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Internal controls should provide reasonable assurance that the Town complies with procurement and suspension and debarment requirements according to the Uniform Guidance. Cause/Condition: Noncompliance with Uniform Guidance was noted as the Town does not have a current and complete procurement policy that is being utilized. The Town's current policies and procedures are not properly designed to follow a procurement policy and document controls over compliance related to suspended and debarred vendors. Questioned Costs: No known questioned costs. Effect: The Town was not in compliance with procurement and suspension and debarment requirements in accordance with the Uniform Guidance. Context: The cause/condition above was applicable to the full population of expenditures of the program and therefore, sampling not relevant. Recommendation: We recommend the Town adopt a procurement policy that conforms to Uniform Guidance standards and implement proper controls and processes to ensure purchasing is completed in accordance with the policy. Documentation should be retained to support controls over complying with suspension and debarment requirements. Management's Response: The Town will create and adopt an updated procurement policy and review policies and procedures related to procurement and suspension and debarment to ensure compliance and proper documentation of controls.

Corrective Action Plan

Finding: 2022-002 Corrective Action Planned: The Town will create and adopt an updated procurement policy and review policies and procedures related to procurement and suspension and debarment to ensure compliance and proper documentation of controls. Contact Person Responsible for Corrective Action: Tony Bush, Town Supervisor Anticipated Completion Date for Corrective Action: October 31, 2023

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