EIN: 222538039
UEI: DEF8RN9BAUD3
272392631, 463928436, 510459770, 815024343, 862317809, 872310108, 880658320, 880685018 · unlinked EINs have no separate FAC filing
Audited by: Daniel Dennis & Company LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
Finding No. 2024-002 - Procurement, Suspension and Debarment - Significant Deficiency Name of Federal Agency: U.S Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2024 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation, the City of Brockton and the Plymouth County Commissioners. Criteria: In accordance with §200.318(a), General Procurement Standards, a nonfederal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the nonfederal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is a repeat finding (see prior year finding number: 2023- 002). Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Show full finding ▾Hide full finding ▴Finding No. 2024-002 - Procurement, Suspension and Debarment - Significant Deficiency Name of Federal Agency: U.S Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2024 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation, the City of Brockton and the Plymouth County Commissioners. Criteria: In accordance with §200.318(a), General Procurement Standards, a nonfederal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the nonfederal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is a repeat finding (see prior year finding number: 2023- 002). Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Federal Awards Findings and Questioned Costs Item# 2024-002 - Procurement, Suspension and Debarment – Significant Deficiency Name of Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2024. Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation, the City of Brockton and the Plymouth County Commissioners. Recommendation: It is recommended the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Action Taken: Management is in the process of revising internal controls to address procurement, suspension, and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred. As the agency has experienced significant growth and increasingly complex reporting requirements, the investment was made early in FY24 to have a department dedicated to agency compliance. FBMS is committed to ensuring compliance with all funder requirements. Anticipated Completion Date: Management estimates that additional processes will be in place by June 30, 2025.
2023-002
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
Findings and Questioned Costs - Major Federal Programs Audit Finding No. 2023-002 Name of Federal Agency: U.S Department of Treasury Federal Program Name: Corona Virus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation Criteria: In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of responsible officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs - Major Federal Programs Audit Finding No. 2023-002 Name of Federal Agency: U.S Department of Treasury Federal Program Name: Corona Virus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation Criteria: In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of responsible officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Name of Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023. Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation. Recommendation: It is recommended that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Action Taken: Management is in the process of revising internal controls to address procurement, suspension, and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred. As the agency has experienced significant growth and increasingly complex reporting requirements, the investment was made early in FY24 to have a department dedicated to agency compliance. FBMS is committed to ensuring compliance with all funder requirements. Anticipated Completion Date: Management estimates that additional processes will be in place by June 30, 2025.
FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
Findings and Questioned Costs - Major Federal Programs Audit Finding No. 2023-002 Name of Federal Agency: U.S Department of Treasury Federal Program Name: Corona Virus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation Criteria: In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of responsible officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs - Major Federal Programs Audit Finding No. 2023-002 Name of Federal Agency: U.S Department of Treasury Federal Program Name: Corona Virus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023 Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation Criteria: In accordance with §200.318(a), General Procurement Standards, a non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in General Procurement Standards. Additionally, §200.318(i) states that the non-federal entity must maintain records sufficient to detail the history of the procurement. In addition, in accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition/Context: For 2 procurement samples out of a total of 2 tested, management did not provide adequate supporting documentation for the procurement including ensuring proper suspension and debarment checks were performed. Cause: The Agency did not have adequate policies, procedures, and controls in place to ensure compliance with the general procurement standards and suspension and debarment requirements. Effect or Potential Effect: Failure to perform procurement procedures in accordance with a written policy that complies with the Uniform Guidance could result in the procurement being disallowed. Failure to timely verify that a vendor is not suspended or debarred could result in entering into a contract with an entity that is barred from performing work for the U.S. government. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of responsible officials: Management agrees with the finding and is in the process of revising internal controls to address procurement, suspension and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred.
Name of Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2023. Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation. Recommendation: It is recommended that the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Action Taken: Management is in the process of revising internal controls to address procurement, suspension, and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred. As the agency has experienced significant growth and increasingly complex reporting requirements, the investment was made early in FY24 to have a department dedicated to agency compliance. FBMS is committed to ensuring compliance with all funder requirements. Anticipated Completion Date: Management estimates that additional processes will be in place by June 30, 2025.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
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