EIN: 166002209
UEI: WLBJJV8UKRG7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 21, 2022. 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, 2023 (1279 days ago).
What is a management decision? →Finding 2021-001?Reporting Requirements ALN #14.218 Criteria?As outlined within the Federal Funding Accountability and Transparency Act (?FFATA?), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Condition and Context?We found that the Town awarded more than $30,000 to a subrecipient of the program, however no first-tier subaward information was submitted through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause?The Town did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect?Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation?We recommend that the Town follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations.
Show full finding ▾Hide full finding ▴Finding 2021-001?Reporting Requirements ALN #14.218 Criteria?As outlined within the Federal Funding Accountability and Transparency Act (?FFATA?), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Condition and Context?We found that the Town awarded more than $30,000 to a subrecipient of the program, however no first-tier subaward information was submitted through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause?The Town did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect?Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation?We recommend that the Town follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations.
View of Responsible Officials and Planned Corrective Action Plan?The Town was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Community and Economic Development will begin filing all past due reports until we become current.
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
Finding 2019-001?Earmarking Administrative Costs CFDA #14.218 Criteria?The U.S. Office of Management and Budget (?OMB?) published final guidance in the Federal Register entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (?Uniform Guidance?). The Uniform Guidance is located in Title 2, Part 200 of the Code of Federal Regulations. Uniform Guidance ? 570.205 and ? 570.206 requires that no more than 20 percent of any origin year grant be expended for planning and program administrative costs. Condition and Context?During single audit testing and per review of the CDBG Financial Summary Report (PR26), we noted that the Town expended 20.42 percent in program and administrative costs during the 2018-2019 program year. Cause?The Town exceeded the 20 percent limit on spending for planning and program administrative costs in accordance with the Uniform Guidance. Effect or Potential Effect?Noncompliance with the rules and regulations of the Uniform Guidance. Recommendation?We recommend that the Town effectively monitor the planning and program administrative costs to ensure that the Town does not exceed the 20 percent limit.
Show full finding ▾Hide full finding ▴Finding 2019-001?Earmarking Administrative Costs CFDA #14.218 Criteria?The U.S. Office of Management and Budget (?OMB?) published final guidance in the Federal Register entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (?Uniform Guidance?). The Uniform Guidance is located in Title 2, Part 200 of the Code of Federal Regulations. Uniform Guidance ? 570.205 and ? 570.206 requires that no more than 20 percent of any origin year grant be expended for planning and program administrative costs. Condition and Context?During single audit testing and per review of the CDBG Financial Summary Report (PR26), we noted that the Town expended 20.42 percent in program and administrative costs during the 2018-2019 program year. Cause?The Town exceeded the 20 percent limit on spending for planning and program administrative costs in accordance with the Uniform Guidance. Effect or Potential Effect?Noncompliance with the rules and regulations of the Uniform Guidance. Recommendation?We recommend that the Town effectively monitor the planning and program administrative costs to ensure that the Town does not exceed the 20 percent limit.
View of Responsible Officials and Planned Corrective Action Plan?The Town concurs with the finding. Going forward, the Town will monitor the planning and program administrative costs to ensure that the 20 percent limit is not exceeded. This monitoring occurs on a daily basis to effectively manage costs attributable to the administrative line cap requirement. Occasionally costs exceed budgeted expectations based on circumstances beyond our control, such as legal expenses and administrative costs for our Economic Development Program. Strong emphasis is placed on planning management to minimize such occurrences.
2018-001
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
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