EIN: 550465527
UEI: WCKBF7L4DGB5
Audited by: Tetrick & Bartlett, Pllc
Oversight agency: 11 [Department of Commerce]
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Data as of September 7, 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 (23 days from today).
What is a management decision? →CAPITAL ASSET DETAIL - CRITERIA: STRONG INTERNAL CONTROL REQUIRES THAT A DETAILED LISTING OF CAPITAL ASSETS BE MAINTAINED. A DETAILED LISTING OF CAPITAL ASSETS WITH ORIGINAL COST AMOUNTS IS ESSENTIAL TO THE ACCURATE COMPUTATION OF DEPRECIATION EXPENSE. CONDITION: THE TOWN AND UTILITY BOARDS FAILED TO MAINTAIN A DETAILED LISTING OF CAPITAL ASSETS THAT HAVE HISTORICAL COST AMOUNTS. CAUSE: HISTORICAL RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO REGENERATE A DETAILED LISTING OF CAPITAL ASSETS THAT CORRESPOND TO THE ACCOUNT BALANCES CARRIED BY THE TOWN AND UTILITY BOARDS TO THEIR GENERAL LEDGER. EFFECT: THE EFFECT OF THIS CONDITION IS THAT INTERNAL CONTROL OVER CAPITAL ASSETS IS WEAKENED. RECOMMENDATION: THE TOWN AND UTILITY BOARDS SHOULD CONDUCT A THOROUGH INVENTORY OF ALL CAPITAL ASSETS. ONCE COMPLETED, THE INVENTORY SHOULD BE USED TO COMPLETE A DETAILED LISTING OF ALL CAPITAL ASSETS AND THIS LISTING AGREED TO THE APPROPRIATE GENERAL LEDGER ACCOUNTS. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
Show full finding ▾Hide full finding ▴CAPITAL ASSET DETAIL - CRITERIA: STRONG INTERNAL CONTROL REQUIRES THAT A DETAILED LISTING OF CAPITAL ASSETS BE MAINTAINED. A DETAILED LISTING OF CAPITAL ASSETS WITH ORIGINAL COST AMOUNTS IS ESSENTIAL TO THE ACCURATE COMPUTATION OF DEPRECIATION EXPENSE. CONDITION: THE TOWN AND UTILITY BOARDS FAILED TO MAINTAIN A DETAILED LISTING OF CAPITAL ASSETS THAT HAVE HISTORICAL COST AMOUNTS. CAUSE: HISTORICAL RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO REGENERATE A DETAILED LISTING OF CAPITAL ASSETS THAT CORRESPOND TO THE ACCOUNT BALANCES CARRIED BY THE TOWN AND UTILITY BOARDS TO THEIR GENERAL LEDGER. EFFECT: THE EFFECT OF THIS CONDITION IS THAT INTERNAL CONTROL OVER CAPITAL ASSETS IS WEAKENED. RECOMMENDATION: THE TOWN AND UTILITY BOARDS SHOULD CONDUCT A THOROUGH INVENTORY OF ALL CAPITAL ASSETS. ONCE COMPLETED, THE INVENTORY SHOULD BE USED TO COMPLETE A DETAILED LISTING OF ALL CAPITAL ASSETS AND THIS LISTING AGREED TO THE APPROPRIATE GENERAL LEDGER ACCOUNTS. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
2024-006
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
CAPITAL ASSET DETAIL - CRITERIA: STRONG INTERNAL CONTROL REQUIRES THAT A DETAILED LISTING OF CAPITAL ASSETS BE MAINTAINED. A DETAILED LSITING OF CAPITAL ASSETS WITH ORIGINAL COST AMOUNTS IS ESSENTIAL TO THE ACCURATE COMPUTATION OF DEPRECIATION EXPENSE. CONDITION: THE TOWN AND UTILITY BOARDS FAILED TO MAINTAIN A DETAILED LISTING OF CAPITAL ASSETS THAT HAVE HSITORICAL COST AMOUNTS. CAUSE: HISTORICAL RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO REGENERATE A DETAILED LISTING OF CAPITAL ASSETS THAT CORRESPOND TO THE ACCOUNT BALANCES CARRIED BY THE TOWN AN DUTILITY BOARDS IN THE GENERAL LEDGER. EFFECT: THE EFFECT OF THIS CONDITION IS THAT INTERNAL CONTROL OVER CAPITAL ASSETS IS WEAKENED. RECOMMENDATION: THE TOWN AND UTILITY BOARDS SHOULD CONDUCT A THOROUGH INVENTORY OF ALL CAPITAL ASSETS. ONCE COMPLETED, THE INVENTORY SHOULD BE USED TO COMPLETE A DETAILED LISTING OF ALL CAPITAL ASSETS AND THIS LISTING AGREED TO THE APPROPRIATE GENERAL LEDGER ACCOUNTS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT HAS STATED THAT THEY WILL CREAE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULES; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
Show full finding ▾Hide full finding ▴CAPITAL ASSET DETAIL - CRITERIA: STRONG INTERNAL CONTROL REQUIRES THAT A DETAILED LISTING OF CAPITAL ASSETS BE MAINTAINED. A DETAILED LSITING OF CAPITAL ASSETS WITH ORIGINAL COST AMOUNTS IS ESSENTIAL TO THE ACCURATE COMPUTATION OF DEPRECIATION EXPENSE. CONDITION: THE TOWN AND UTILITY BOARDS FAILED TO MAINTAIN A DETAILED LISTING OF CAPITAL ASSETS THAT HAVE HSITORICAL COST AMOUNTS. CAUSE: HISTORICAL RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO REGENERATE A DETAILED LISTING OF CAPITAL ASSETS THAT CORRESPOND TO THE ACCOUNT BALANCES CARRIED BY THE TOWN AN DUTILITY BOARDS IN THE GENERAL LEDGER. EFFECT: THE EFFECT OF THIS CONDITION IS THAT INTERNAL CONTROL OVER CAPITAL ASSETS IS WEAKENED. RECOMMENDATION: THE TOWN AND UTILITY BOARDS SHOULD CONDUCT A THOROUGH INVENTORY OF ALL CAPITAL ASSETS. ONCE COMPLETED, THE INVENTORY SHOULD BE USED TO COMPLETE A DETAILED LISTING OF ALL CAPITAL ASSETS AND THIS LISTING AGREED TO THE APPROPRIATE GENERAL LEDGER ACCOUNTS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT HAS STATED THAT THEY WILL CREAE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULES; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
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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