EIN: 526000787
UEI: JZ1BQ5N9JL77
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (28 days from today).
What is a management decision? →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: MD-0044 and 2021 Award Period: March 3, 2021 through December 31, 2024, liquidated by December 31, 2026 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Two of five vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per SAM.gov, there was no history of the vendor being suspended or debarred. Cause: The Town’s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town continue with the policies and procedures now established and require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴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: MD-0044 and 2021 Award Period: March 3, 2021 through December 31, 2024, liquidated by December 31, 2026 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Two of five vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per SAM.gov, there was no history of the vendor being suspended or debarred. Cause: The Town’s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town continue with the policies and procedures now established and require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of Responsible Officials: Management agrees with the finding.
Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the Town continue with the established policies and procedures and require documentation to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Purchasing policy has been updated where necessary to require documented verification of vendor status through the SAM.gov database prior to contract execution for all federally funded procurements. Purchasing staff will ensure compliance with updated procedures. Name(s) of the contact person(s) responsible for corrective action: Carol Callahan Planned completion date for corrective action plan: June 30, 2026
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
2023 – 001 Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Suspension and Debarment Federal Award Identification Number and Year: MD-0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Three of five vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per sam.gov, there was no history of the vendor being suspended or debarred. Cause: The Town’s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023 – 001 Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Suspension and Debarment Federal Award Identification Number and Year: MD-0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Three of five vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per sam.gov, there was no history of the vendor being suspended or debarred. Cause: The Town’s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of responsible officials: Management agrees with the finding.
2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Purchasing Policy to be adopted to include the statement that for those procurement of all materials and services pursuant to Federal Grant programs that Federal requirements SS 200.317 through 200.327 are applicable, the Town will follow the Federal Guidelines for procurement and bidding processes. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2024
2022-003
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Procurement Federal Award Identification Number and Year: MD0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 2CFR ? 200.318(a), non-Federal entities must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Questioned Costs: None Condition/Context: The Town?s procurement policy for federal expenditures is not in accordance with ?? 200.317 through 200.327. Therefore, for one of three vendors tested, proper procurement processes of obtaining price or rate quotations from an adequate number of qualified sources was not followed. Cause: The Town?s policies and procedures did not require proper federal procurement requirements to be followed prior to paying a vendor with Federal grant funds. Effect: Funds were disbursed to vendors without following proper federal procurement requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Procurement Federal Award Identification Number and Year: MD0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 2CFR ? 200.318(a), non-Federal entities must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Questioned Costs: None Condition/Context: The Town?s procurement policy for federal expenditures is not in accordance with ?? 200.317 through 200.327. Therefore, for one of three vendors tested, proper procurement processes of obtaining price or rate quotations from an adequate number of qualified sources was not followed. Cause: The Town?s policies and procedures did not require proper federal procurement requirements to be followed prior to paying a vendor with Federal grant funds. Effect: Funds were disbursed to vendors without following proper federal procurement requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Views of responsible officials: Management agrees with the finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town of Easton will modify the current procurement procedures to add an additional section for those services, materials or products procured that have a Federal Grant Revenue source. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Suspension and Debarment Federal Award Identification Number and Year: MD0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Four of four vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per sam.gov, there was no history of the vendor being suspended or debarred. Cause: The Town?s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Suspension and Debarment Federal Award Identification Number and Year: MD0044 and 2021 Award Period: March 11, 2021 through December 31, 2024, liquidated by December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Questioned Costs: None Condition/Context: Four of four vendors tested did not have proper documentation maintained to support suspension and debarment verification was performed prior to them being paid with federal funds. Per sam.gov, there was no history of the vendor being suspended or debarred. Cause: The Town?s policies and procedures did not require documentation be maintained to verify vendors are not suspended or debarred prior to paying with Federal grant funds. Effect: The Town could make a disbursement to a vendor that is suspended or debarred. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Views of responsible officials: Management agrees with the finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All vendors in our system will be verified to confirm that they are not suspended or debarred. All new vendors will be verified upon entering into our accounting system. No vendors that the Town has used either during the current or prior audit periods have been suspended or debarred. Name of the contact person responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on April 9, 2020 — management decision was due October 9, 2020.
Finding Reference: 2019-002 Federal Agency: All Federal Program: All CFDA Number: All Compliance Requirement: Reporting - SEFA Type of Finding: Significant Deficiency ? Internal Control Prior Year Finding: No Criteria 2 CFR part 200.502 states that the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition/Context The SEFA preparation by the Town did not accurately identify the proper fiscal year 2019 federal expenditures related to this capital project grant as required by Uniform Guidance. Expenditures reported on the SEFA were understated by $29,442. Cause The Town did not have effective controls in place for identifying and reporting program expenditures related to the capital project grant for proper reporting on the respective year's SEFA. Effect The SEFA was not prepared in accordance with OMB requirements. The Town required additional time to assure accounts in the general ledger are properly stated and are reconciled to the program balances. Questioned Costs Not determined. Recommendation We recommend that the Town enhance its reporting and management review procedures to ensure the accuracy of the expenses being reported on the SEFA. As part of these procedures, we recommend that the Town reconcile capital project grant expenditures reported to those tracked by each program manager to assure each grant within a program is accurately reported. Views of the Responsible Officials There were no disagreements with the audit finding.
Show full finding ▾Hide full finding ▴Finding Reference: 2019-002 Federal Agency: All Federal Program: All CFDA Number: All Compliance Requirement: Reporting - SEFA Type of Finding: Significant Deficiency ? Internal Control Prior Year Finding: No Criteria 2 CFR part 200.502 states that the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition/Context The SEFA preparation by the Town did not accurately identify the proper fiscal year 2019 federal expenditures related to this capital project grant as required by Uniform Guidance. Expenditures reported on the SEFA were understated by $29,442. Cause The Town did not have effective controls in place for identifying and reporting program expenditures related to the capital project grant for proper reporting on the respective year's SEFA. Effect The SEFA was not prepared in accordance with OMB requirements. The Town required additional time to assure accounts in the general ledger are properly stated and are reconciled to the program balances. Questioned Costs Not determined. Recommendation We recommend that the Town enhance its reporting and management review procedures to ensure the accuracy of the expenses being reported on the SEFA. As part of these procedures, we recommend that the Town reconcile capital project grant expenditures reported to those tracked by each program manager to assure each grant within a program is accurately reported. Views of the Responsible Officials There were no disagreements with the audit finding.
Town of Easton respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit period: June 30, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2019-001 Capital Projects Accounts Payable Recommendation: CliftonLarsonAllen LLP recommends the Town review open capital projects at year end and request from those contractors the invoices for the expenses incurred through June 30th to ensure proper accruals are recorded as of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the review of open capital projects at year end, the staff will work together to ensure contractors on open capital projects at year end are contacted to ensure timely invoices for all expenses incurred through June 30th to ensure proper accruals are recorded at year end. Additionally, an additional level of review in the accounting department will be performed to ensure proper accruals have been recorded as of year-end. Name(s) of the contact person(s) responsible for corrective action: Dawn Hutchison, Grant Administrator, the Project Manager assigned to each specific project and Carol Callahan, Finance Officer. Planned completion date for corrective action plan: June 30, 2020. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY US Department of Housing & Urban Development, US Department of Justice and US Department of Transportation 2019-002 US Department of Housing & Urban Development: ? CFDA No. 14.218, US Department of Justice ? CFDA No. 16.607 and 16.922 US Department of Transportation ? CFDA No. 20.600 and 20.616 Recommendation: CliftonLarsonAllen LLP recommends that the Town enhance its reporting and management review procedures to ensure the accuracy of the expenses being reported on the SEFA. As part of these procedures, they recommend that the Town reconcile capital project grant expenditures reported to those tracked by each program manager to assure each grant within a program is accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town of Easton will implement a procedure to provide for the periodic reconciliation of expenditures of federal funds. The Town will also educate staff on the financial reporting system to strengthen the SEFA preparation process to include reconciling capital project grant expenditures reported to those tracked by each program manager. These changes will include additional year-end report reviews and an additional level of supervisory review prior to submission of the SEFA. Additionally, each program manager will assure each grant within a program is accurately reported. Name(s) of the contact person(s) responsible for corrective action: Dawn Hutchison, Grant Administrator, Rick VanEmburgh, Town Engineer and Carol Callahan Finance Officer. Planned completion date for corrective action plan: June 30, 2020 If the US Department of Housing & Urban Development, US Department of Justice or US Department of Transportation has questions regarding this plan, please call Carol Callahan at 410-822-2525.
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.
Browse other Single Audit organizations in Maryland →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
