EIN: 156001174
UEI: YJUBSRG5KZ97
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 21 [Department of the Treasury]
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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 December 5, 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 June 5, 2026 (87 days ago).
What is a management decision? →Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Repeat Finding - This is a repeat finding of item 2023-002 as reported for the year ended December 31, 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Show full finding ▾Hide full finding ▴Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Repeat Finding - This is a repeat finding of item 2023-002 as reported for the year ended December 31, 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2024-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
2023-002
Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Two of the four quarterly reports were not submitted within 30 days after the close of the quarter, one of which was not submitted. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Repeat Finding - This is a repeat finding of item 2023-003 as reported for the year ended December 31, 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Show full finding ▾Hide full finding ▴Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Two of the four quarterly reports were not submitted within 30 days after the close of the quarter, one of which was not submitted. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Repeat Finding - This is a repeat finding of item 2023-003 as reported for the year ended December 31, 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2024-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
2023-003
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Town’s ongoing transition to the MUNIS software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should work closely with MUNIS representatives to address specific challenges and expedite the resolution of any system technical issues. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Show full finding ▾Hide full finding ▴Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Town’s ongoing transition to the MUNIS software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should work closely with MUNIS representatives to address specific challenges and expedite the resolution of any system technical issues. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Repeat Finding - This is a repeat finding of item 2022-002 as reported for the year December 31, 2022. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - Management will review the quarterly reports for accuracy.
Show full finding ▾Hide full finding ▴Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Repeat Finding - This is a repeat finding of item 2022-002 as reported for the year December 31, 2022. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - Management will review the quarterly reports for accuracy.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2023-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town will reconcile its ARPA reports submitted to the Treasury to its accounting software to ensure that the ARPA reports are accurate. (b) Implementation Date - This will be implemented for the year ending December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
2022-002
Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Three of the four quarterly reports were not submitted within 30 days after the close of the quarter. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - Management will start compiling the required information immediately following the close of each quarter.
Show full finding ▾Hide full finding ▴Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Three of the four quarterly reports were not submitted within 30 days after the close of the quarter. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - Management will start compiling the required information immediately following the close of each quarter.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2023-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town will start compiling the ARPA reports immediately following the close of each quarter. (b) Implementation Date - This will be implemented for the year ending December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
FAC accepted this audit on August 26, 2024 — management decision was due February 26, 2025.
Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - Management will review the quarterly reports for accuracy.
Show full finding ▾Hide full finding ▴Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - Management will review the quarterly reports for accuracy.
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2022-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town will reconcile its ARPA reports submitted to the Treasury to its accounting software to ensure that the ARPA reports are accurate. (b) Implementation Date - This will be implemented for the year ended December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
FAC accepted this audit on July 10, 2022 — management decision was due January 10, 2023.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
FAC accepted this audit on August 10, 2020 — management decision was due February 10, 2021.
FAC accepted this audit on August 19, 2019 — management decision was due February 19, 2020.
FAC accepted this audit on September 12, 2018 — management decision was due March 12, 2019.
FAC accepted this audit on July 27, 2017 — management decision was due January 27, 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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