EIN: 246000568
UEI: FG4CRLUJ1GX9
Audited by: J.H. WILLIAMS AND CO., LLC
Oversight agency: 21 [Department of the Treasury]
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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 September 28, 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 March 28, 2024 (885 days ago).
What is a management decision? →2022-004 General - Financial Statement Preparation In connection with the audit of the Borough?s financial statements, like most smaller local governmental entities, management has requested that the auditors assist in the drafting of the schedule of expenditures of federal awards. Effect: Borough management has determined that it is more cost-beneficial to utilize the services of its auditors to assist in drafting financial statements, as opposed to hiring a professional accountant trained in such matters. Population and Items Tested: N/A; Finding is based upon the understanding and review of the internal control system. Auditor's Recommendation: Management should prepare the financial statements and related notes. The Borough?s planned corrective action is in its Corrective Action Plan at the end of this report.
Show full finding ▾Hide full finding ▴2022-004 General - Financial Statement Preparation In connection with the audit of the Borough?s financial statements, like most smaller local governmental entities, management has requested that the auditors assist in the drafting of the schedule of expenditures of federal awards. Effect: Borough management has determined that it is more cost-beneficial to utilize the services of its auditors to assist in drafting financial statements, as opposed to hiring a professional accountant trained in such matters. Population and Items Tested: N/A; Finding is based upon the understanding and review of the internal control system. Auditor's Recommendation: Management should prepare the financial statements and related notes. The Borough?s planned corrective action is in its Corrective Action Plan at the end of this report.
Finding 2022-004 Grant Program/CFDA#: COVID-19 Local Fiscal Recovery Funds, 21.027 Federal Agency/Pass-Through Entity: United States Department of Treasury Finding - General - Financial Statement Preparation: In connection with the audit of the Borough of Berwick?s financial statements, like most smaller local governmental entities, management has requested that its external auditors assist in the drafting of the schedule of expenditures of federal awards. Borough management has determined that it is more cost-beneficial to utilize the services of its auditors to assist in drafting the schedule of expenditures of federal awards, as opposed to hiring a professional accountant trained in such matters. While the Borough?s internal accounting personnel have the ability to interpret and understand its schedule of expenditures of federal awards, they do not have sufficient experience in preparing that schedule in accordance with generally accepted accounting principles. It was recommended by the auditors that management should prepare its schedule of expenditures of federal awards. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived therefrom. Borough Response: The Borough will consider training staff to achieve these duties, but it does not expect to hire additional personnel to perform these duties.
2022-005 General - Segregation of Duties A limited number of personnel are involved in accounting functions in which they are responsible for all related transactions (i.e. the same person recording transactions, preparing checks, recording cash disbursements, mailing checks and reconciling bank accounts, etc.). Effect: A lack of segregation of duties results in a weakness within the Borough?s internal control system. Cause: The Borough has only a limited number of employees within the business office to assign duties. Additionally, various employees? capabilities restrict the Borough?s options, in addition to weighing the additional costs of employing new personnel against the expected benefits to be derived. Population and Items Tested: N/A; Finding is based upon the understanding and review of the internal control system. Auditor's Recommendation: A greater segregation of duties can be achieved by the implementation of additional procedures that utilize current and new personnel. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the expected benefits to be derived. The Borough?s planned corrective action is in its Corrective Action Plan at the end of this report.
Show full finding ▾Hide full finding ▴2022-005 General - Segregation of Duties A limited number of personnel are involved in accounting functions in which they are responsible for all related transactions (i.e. the same person recording transactions, preparing checks, recording cash disbursements, mailing checks and reconciling bank accounts, etc.). Effect: A lack of segregation of duties results in a weakness within the Borough?s internal control system. Cause: The Borough has only a limited number of employees within the business office to assign duties. Additionally, various employees? capabilities restrict the Borough?s options, in addition to weighing the additional costs of employing new personnel against the expected benefits to be derived. Population and Items Tested: N/A; Finding is based upon the understanding and review of the internal control system. Auditor's Recommendation: A greater segregation of duties can be achieved by the implementation of additional procedures that utilize current and new personnel. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the expected benefits to be derived. The Borough?s planned corrective action is in its Corrective Action Plan at the end of this report.
Finding 2022-005 Grant Program/CFDA#: COVID-19 Local Fiscal Recovery Funds, 21.027 Federal Agency/Pass-Through Entity: United States Department of Treasury Finding - Segregation of Duties: A limited number of personnel are involved in accounting functions in which they are responsible for all related transactions (i.e. the same person recording transactions, preparing checks, recording cash disbursements, mailing checks and reconciling bank accounts, etc.). This lack of segregation of duties results in a weakness within the Borough?s internal control system. It was recommended by the auditors that a greater segregation of duties can be achieved by the implementation of additional procedures that utilize current and new personnel. However, in evaluating this need, the Borough must weigh the cost of employing additional personnel against the benefits to be derived there from. Borough Response: The Borough understands that it only has a limited number of employees within the business office to assign certain duties. Additionally, it understands the various employees? capabilities restrict its options to achieve an optimal segregation of duties. Consequently, the Borough has determined that with its current checks and balances in place, it feels it has achieved its optimal segregation of duties. It does not expect to generate any future benefit by expending additional funding to achieve a greater segregation of duties.
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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