EIN: 232832544
UEI: GSA_MIGRATION
Audited by: HERBEIN + COMPANY, INC.
Oversight agency: 10 [Department of Agriculture]
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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 May 3, 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 November 3, 2023 (1031 days ago).
What is a management decision? →2020-003 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Criteria The Uniform Guidance under 2 CFR 200.328 requires that the Authority comply with the financial reporting requirements within the grant agreement. The grant agreement requires an annual audit under Uniform Guidance be submitted within nine months of the Authority?s fiscal year end and quarterly reports of income and expenses to be submitted within 30 days of each quarter?s end. Condition/Cause The Authority did not have an audit under Uniform Guidance completed within nine months of its fiscal year end and was unable to comply with submitting an audit report to the grantor within the required timeframe. Additionally, there was no indication that the financial reports filed were reviewed and approved before being submitted. Effect The Authority was not in compliance with all reporting requirements that are part of the grant agreement. Questioned Costs None. Context The Authority closed its loan with USDA on August 13, 2020. Quarterly income and expense reports were submitted for the 3rd and 4th quarter of 2020 in March of 2021 with no review and approval noted. The audited financial statement was not completed within nine months of the fiscal year end. No statistical sampling was used in our testing. Repeat Finding No. Recommendation Procedures should be established to ensure that financial records are in good standing and ready for audit in a timeframe so that an audit report can be prepared within nine months of the fiscal year end. This would include timely and accurate reconciliations of key account balances. We also recommend any reporting required under grant agreements be reviewed by another employee/board member before submission. Management Response See corrective action plan included in this report package.
Show full finding ▾Hide full finding ▴2020-003 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Criteria The Uniform Guidance under 2 CFR 200.328 requires that the Authority comply with the financial reporting requirements within the grant agreement. The grant agreement requires an annual audit under Uniform Guidance be submitted within nine months of the Authority?s fiscal year end and quarterly reports of income and expenses to be submitted within 30 days of each quarter?s end. Condition/Cause The Authority did not have an audit under Uniform Guidance completed within nine months of its fiscal year end and was unable to comply with submitting an audit report to the grantor within the required timeframe. Additionally, there was no indication that the financial reports filed were reviewed and approved before being submitted. Effect The Authority was not in compliance with all reporting requirements that are part of the grant agreement. Questioned Costs None. Context The Authority closed its loan with USDA on August 13, 2020. Quarterly income and expense reports were submitted for the 3rd and 4th quarter of 2020 in March of 2021 with no review and approval noted. The audited financial statement was not completed within nine months of the fiscal year end. No statistical sampling was used in our testing. Repeat Finding No. Recommendation Procedures should be established to ensure that financial records are in good standing and ready for audit in a timeframe so that an audit report can be prepared within nine months of the fiscal year end. This would include timely and accurate reconciliations of key account balances. We also recommend any reporting required under grant agreements be reviewed by another employee/board member before submission. Management Response See corrective action plan included in this report package.
CORRECTIVE ACTION PLAN JUNE 30, 2022 U.S. Department of Agriculture: Maxatawny Township Municipal Authority respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year December 31, 2020 Contact Person: Michael Berger, Board Chairman The findings from the December 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Awards Findings and Questioned Costs 2020-003 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Condition/Cause The Authority did not have an audit under Uniform Guidance completed within nine months of its fiscal year end and was unable to comply with submitting an audit report to the grantor within the required timeframe. Additionally, there was no indication that the financial reports filed were reviewed and approved before being submitted. Recommendation Procedures should be established to ensure that financial records are in good standing and ready for audit in a timeframe so that an audit report can be prepared within nine months of the fiscal year end. This would include timely and accurate reconciliations of key account balances. We also recommend any reporting required under grant agreements be reviewed by another employee/board member before submission. Management Response The Authority will continue to improve the timeliness of its financial reporting as indicated in finding 2020-001. The Authority will also implement a process that any financial reporting required under grant agreements be reviewed by a board member before submission. Anticipated Completion Date: ongoing through December 31, 2023 Sincerely, Michael Berger Board Chairman
2020-004 UNIFORM GUIDANCE REQUIRED POLICIES - COMPLIANCE FINDING Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Criteria The Uniform Guidance requires nonfederal entities to have written policies and procedures that provide reasonable assurance that the entity is making a good faith effort to comply with grant requirements. The required policies under CFR Section 200 include: internal controls, travel, financial management, time and effort, procurement, and report certification. Condition/Cause The Authority does not normally receive material federal grants that would have required these policies to be in place. Effect The Authority is not in compliance with the requirement for certain written policies as noted above. Questioned Costs None. Context The Authority received federal funding from the U.S. Department of Agriculture for its water line replacement project. This funding is to be administered under the rules of Uniform Guidance. Repeat Finding No. Recommendation We recommend that the Authority consider adopting the required policies to ensure that they are in compliance with Uniform Guidance for any future grant awards. Management Response See corrective action plan included in this report package.
Show full finding ▾Hide full finding ▴2020-004 UNIFORM GUIDANCE REQUIRED POLICIES - COMPLIANCE FINDING Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Criteria The Uniform Guidance requires nonfederal entities to have written policies and procedures that provide reasonable assurance that the entity is making a good faith effort to comply with grant requirements. The required policies under CFR Section 200 include: internal controls, travel, financial management, time and effort, procurement, and report certification. Condition/Cause The Authority does not normally receive material federal grants that would have required these policies to be in place. Effect The Authority is not in compliance with the requirement for certain written policies as noted above. Questioned Costs None. Context The Authority received federal funding from the U.S. Department of Agriculture for its water line replacement project. This funding is to be administered under the rules of Uniform Guidance. Repeat Finding No. Recommendation We recommend that the Authority consider adopting the required policies to ensure that they are in compliance with Uniform Guidance for any future grant awards. Management Response See corrective action plan included in this report package.
CORRECTIVE ACTION PLAN JUNE 30, 2022 U.S. Department of Agriculture: Maxatawny Township Municipal Authority respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year December 31, 2020 Contact Person: Michael Berger, Board Chairman The findings from the December 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Awards Findings and Questioned Costs 2020-004 UNIFORM GUIDANCE REQUIRED POLICIES - COMPLIANCE FINDING Federal Program Water and Waste Disposal Systems for Rural Communities ALN 10.760 Condition/Cause The Authority does not normally receive material federal grants that would have required these policies to be in place. Recommendation We recommend that the Authority consider adopting the required policies to ensure that they are in compliance with Uniform Guidance for any future grant awards. Management Response The Authority will review which policies are required under Uniform Grant Guidance if they pursue any future federal grant awards. Anticipated Completion Date: February 2023 Sincerely, Michael Berger Board Chairman
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