EIN: 156001320
UEI: W4A6UNBSJJL3
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 10 [Department of Agriculture]
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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 June 30, 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 December 30, 2025 (246 days ago).
What is a management decision? →FAC accepted this audit on September 7, 2022 — management decision was due March 7, 2023.
We inquired of Village personnel regarding the procedures in place and followed for procurement as it relates to the most recent capital project. We were advised that procurement procedures for the most recent capital project were performed subsequent to year end. Effect of Condition: The Village was not in compliance with 2 CFR Section 200.318 through 200.326, nor did it follow establish procurement procedures. Recommendation: We recommend the Village follow established procurement procedures for all current and future capital projects in which it is required moving forward. Management?s Response: The Village performed a proper procurement of services subsequent to year-end and will ensure that established procedures are followed going forward. Person Responsible for Corrective Action: Barbara Lashua (Mayor) and Rebecca Donnelly (Clerk) Anticipated Completion Date: May 31,2022
Show full finding ▾Hide full finding ▴(Finding 2021-003) Procurement, Suspension and Debarment ALN 10.760 - Water and Waste Disposal Systems for Rural Communities Direct Award for the Year Ended May 31, 2021 Federal Agency: U.S. Department of Agriculture Criteria: The Uniform Guidance requires non-federal entities other than states to follow procurement standards set out at 2 CFR Section 200.318 through 200.326. Condition: We inquired of Village personnel regarding the procedures in place and followed for procurement as it relates to the most recent capital project. We were advised that procurement procedures for the most recent capital project were performed subsequent to year end. Effect of Condition: The Village was not in compliance with 2 CFR Section 200.318 through 200.326, nor did it follow establish procurement procedures. Recommendation: We recommend the Village follow established procurement procedures for all current and future capital projects in which it is required moving forward. Management?s Response: The Village performed a proper procurement of services subsequent to year-end and will ensure that established procedures are followed going forward. Person Responsible for Corrective Action: Barbara Lashua (Mayor) and Rebecca Donnelly (Clerk) Anticipated Completion Date: May 31,2022
Name of Auditee: Village of Heuvelton, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended May 31, 2021 CAP Prepared by: Barbara Lashua, Mayor Telephone: (315) 344-2214 (3) Finding 2021-003 Management's Response: The Village performed a proper procurement of services subsequent to year-end and will ensure that established procedures are followed going forward. Person Responsible for Corrective Action: Barbara Lashua (Mayor) and Rebecca Donnelly (Clerk) Anticipated Completion Date: May 31,2022
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
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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