FAC Explorer

Audit 301707

FY End
2023-06-30
Total Expended
$5.07M
Findings
2
Programs
18
Organization: Town of South Kingstown, Rhode Island (RI)
Year: 2023 Accepted: 2024-04-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391101 2023-001 Significant Deficiency - I
967543 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.13M Yes 0
84.027 Special Education_grants to States $993,406 Yes 0
10.559 Summer Food Service Program for Children $950,227 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $754,717 Yes 1
15.605 Sport Fish Restoration Program $380,000 - 0
84.010 Title I Grants to Local Educational Agencies $310,172 - 0
84.048 Career and Technical Education -- Basic Grants to States $172,196 - 0
10.555 National School Lunch Program $81,354 - 0
84.367 Improving Teacher Quality State Grants $79,723 - 0
66.129 Southeast New England Coastal Watershed Restoration Program $44,795 - 0
84.173 Special Education_preschool Grants $35,901 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22,150 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15,417 - 0
16.001 Law Enforcement Assistance_narcotics and Dangerous Drugs_laboratory Analysis $14,963 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $13,438 - 0
84.424 Student Support and Academic Enrichment Program $12,945 - 0
20.600 State and Community Highway Safety $4,444 - 0
20.616 National Priority Safety Programs $1,759 - 0

Contacts

Name Title Type
NCNBDDMLM8E9 Rosalie Bouchard Auditee
4017899331 Matthew Godino Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Town of South Kingstown, Rhode Island, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Town of South Kingstown, Rhode Island, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position or cash flows of Town of South Kingstown, Rhode Island. Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of South Kingstown, Rhode Island, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance. Donated commodities in the amount of $81,354 are included in the Department of Agriculture’s National School Lunch Program, assistance listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4547 - 2021 Pass-Through Agency: Rhode Island Department of Revenue Pass-Through Number: Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in 2 CFR 200.303. Condition: While the Town does perform procedures to verify that entities are not suspended or debarred before entering into transactions, there is no formal policy and the procedures performed are not documented. Questioned Costs: None Cause: The Town does not have policies and procedures designed to ensure that appropriate written documentation is maintained for verifying that entities entered into transactions with are not suspended or debarred. Effect: The Town may enter into a transaction with an entity who is suspended or debarred. Recommendation: We recommend that the Town develop policies and procedures to ensure that appropriate written documentation is maintained regarding steps taken to verify entities entered into transactions with are not suspended or debarred. Views of Responsible Officials: Management concurs with this finding.
Finding 2023-001
Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4547 - 2021 Pass-Through Agency: Rhode Island Department of Revenue Pass-Through Number: Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Recipients are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in 2 CFR 200.303. Condition: While the Town does perform procedures to verify that entities are not suspended or debarred before entering into transactions, there is no formal policy and the procedures performed are not documented. Questioned Costs: None Cause: The Town does not have policies and procedures designed to ensure that appropriate written documentation is maintained for verifying that entities entered into transactions with are not suspended or debarred. Effect: The Town may enter into a transaction with an entity who is suspended or debarred. Recommendation: We recommend that the Town develop policies and procedures to ensure that appropriate written documentation is maintained regarding steps taken to verify entities entered into transactions with are not suspended or debarred. Views of Responsible Officials: Management concurs with this finding.