EIN: 726000527
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 2022. 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 July 1, 2023 (1152 days ago).
What is a management decision? →Written policies are not developed by the Town of Homer as its relates to its federal awards and grants management. Effect: Noncompliance with the requirements of 2 CFR 200, Subparts D&E. Questioned Cost: None Cause: The Town of Homer has not developed written policies as its relates to its federal awards and grants management. Recommendation: We recommend the Town of Homer develop written policies related to its federal awards and grants management. Views of responsible officials and corrective action plan: The Town will develop written policies as it relates to federal awards and grants management.
Show full finding ▾Hide full finding ▴2020-004 Written Policies Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Water and Waste Disposal Systems for Rural Communities, Assistance Listing #10.760, 2020, U.S. Department of Agriculture. Criteria or Specific Requirement: 2 CFR 200, Subparts D&E of the Uniform Guidance requires non-federal entities to maintain written policies and procedures and standards of conduct related to its federal awards. Condition: Written policies are not developed by the Town of Homer as its relates to its federal awards and grants management. Effect: Noncompliance with the requirements of 2 CFR 200, Subparts D&E. Questioned Cost: None Cause: The Town of Homer has not developed written policies as its relates to its federal awards and grants management. Recommendation: We recommend the Town of Homer develop written policies related to its federal awards and grants management. Views of responsible officials and corrective action plan: The Town will develop written policies as it relates to federal awards and grants management.
2020-004 Written Policies Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Water and Waste Disposal Systems for Rural Communities, Assistance Listing #10.760, 2020, U.S. Department of Agriculture. Condition: Written policies are not developed by the Town of Homer as it relates to its federal awards and grants management. Corrective Action Plan: The Town will develop written policies as it relates to federal awards and grants management. Person Responsible for Corrective Action: Shenovia Harris, Town Treasurer Anticipated Completion Date: FYE December 31, 2022
Form RD 442-2 and Form RD 442-3 or audited financial statements were not submitted to the federal oversight agency. Effect: Noncompliance with the compliance requirements set forth in the compliance supplement. Questioned Cost: None Cause: The client did not have proper internal controls in place to ensure compliance with reporting compliance requirement. Recommendation: We recommend the client implement policies and procedures to ensure controls are in place to comply with all necessary and applicable compliance requirements and the client file reports required by the federal awarding agency in a timely manner. Views of responsible officials and corrective action plan: The Town will implement policies and procedures to ensure controls are in place to comply with all necessary and applicable compliance requirements.
Show full finding ▾Hide full finding ▴Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Water and Waste Disposal Systems for Rural Communities, Assistance Listing #10.760, 2020, U.S. Department of Agriculture. Criteria or Specific Requirement: 7 CFR 1780.47 requires annual management reports prior to the beginning of each fiscal year. 2 CFR 200.303(a) requires non-federal entities to establish and maintain effective internal controls over federal awards. Condition: Form RD 442-2 and Form RD 442-3 or audited financial statements were not submitted to the federal oversight agency. Effect: Noncompliance with the compliance requirements set forth in the compliance supplement. Questioned Cost: None Cause: The client did not have proper internal controls in place to ensure compliance with reporting compliance requirement. Recommendation: We recommend the client implement policies and procedures to ensure controls are in place to comply with all necessary and applicable compliance requirements and the client file reports required by the federal awarding agency in a timely manner. Views of responsible officials and corrective action plan: The Town will implement policies and procedures to ensure controls are in place to comply with all necessary and applicable compliance requirements.
2020-005 Financial Reporting Federal Program, Assistance Listing # and Year, Federal Agency, Pass-Through Entity: Water and Waste Disposal Systems for Rural Communities, Assistance Listing #10.760, 2020, U.S. Department of Agriculture. Condition: Form RD 442-2 and Form RD 442-3 or audited financial statements were not submitted to the federal oversight agency. Corrective Action Plan: The Town will implement policies and procedures to ensure controls are in place to comply with all necessary and applicable compliance requirements. Person Responsible for Corrective Action: Shenovia Harris, Town Treasurer Anticipated Completion Date: FYE December 31, 2022
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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