EIN: 920116661
UEI: X9BGKCFEV966
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. 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, 2025 (330 days ago).
What is a management decision? →Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: 22-LGLR-26/SLRFP4346 Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart D, section 200.328 / 31 CFR section 35.4(c), the recipients are to report annually and quarterly on a timely basis to the U.S. Department of Treasury. Condition and context: The annual report was submitted late, after the deadline. The quarterly report submission dates could not be substantiated. Cause: Due to high amounts of turnover, the Borough was not able to complete the reports within the time requirement. Effect: Late submission of grant progress reports may result in delaying the issuance of funds, or continuation of the award. Questioned Costs: None noted. Repeat finding: This is not a repeat finding and due to the turnover it is considered an isolated instance. Recommendation: We recommend that the client implements a stronger set of internal controls that would ensure proper and timely reporting. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: 22-LGLR-26/SLRFP4346 Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart D, section 200.328 / 31 CFR section 35.4(c), the recipients are to report annually and quarterly on a timely basis to the U.S. Department of Treasury. Condition and context: The annual report was submitted late, after the deadline. The quarterly report submission dates could not be substantiated. Cause: Due to high amounts of turnover, the Borough was not able to complete the reports within the time requirement. Effect: Late submission of grant progress reports may result in delaying the issuance of funds, or continuation of the award. Questioned Costs: None noted. Repeat finding: This is not a repeat finding and due to the turnover it is considered an isolated instance. Recommendation: We recommend that the client implements a stronger set of internal controls that would ensure proper and timely reporting. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Name of Contact Person: Dickie Motto, Mayor and Jade Hill Treasurer Corrective Action Plan: NWAB established a policy/procedure to ensure that they are successful and compliant with the program’s reporting requirements and the award(s) are used in accordance with federal statutes, regulations, and the terms and conditions of the federal and state awards. Proposed Completion Date: Fiscal Year 2024
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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