Audit 319219

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-005: Significant Deficiency - Noncompliance, Procurement- Bids Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery 21.027 Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2023 Criteria: Per 2 CFR Section 200.319(a) “All procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of this section and § 200.320.” Condition: Seymour Public Schools purchased goods from Boar’s Head in the amount of $38,000 which did not go out to bid consistent with the full and open competition compliance requirement. Cause: Management considered Boar’s Head the only vendor selling the goods they wished to purchase, as such, chose to not put the expenditure out to bid. Effect: No direct effect can be determined. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that Seymour Public Schools follow existing internal control policies involving purchases over $25,000 going out to bid for every such expenditure. Management Response: Management agrees with the finding.

Finding 2023-006: Significant Deficiency - Procurement and Suspension and DebarmentInternal Control over Verification Against the System for Award Management (“SAM”) Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery 21.027 Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2023 Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal 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. Condition: The Town did not retain any formal documentation proving they checked all proposed vendors with SAM.gov to see if they were suspended or debarred from receiving federal funds prior to purchase. Cause: While the Town has a formal policy requiring the purchasing department to perform verification of suspension or debarment over vendors that they make contracts with federally funded projects, it does not maintain formal documentation that this procedure occurred. Effect: Without documented evidence of verifying whether the Town was followings its policy, the Town could not provide evidence of this control was being completed for federally funded projects. There were no standard forms or templates that were used to document verification that parties are not suspended or debarred. Prevalence: There was no documentation available for nine out of nine of selections tested. However, none of the vendors selected for testing were suspended or debarred. Questioned costs: None. Repeat Finding: No Recommendation: We recommend that the Town implement a policy to formally document the procedures they are performing to demonstrate compliance with the Single Audit Act. Views of Responsible Officials: Management agrees with the finding.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-005: Significant Deficiency - Noncompliance, Procurement- Bids Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery 21.027 Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2023 Criteria: Per 2 CFR Section 200.319(a) “All procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of this section and § 200.320.” Condition: Seymour Public Schools purchased goods from Boar’s Head in the amount of $38,000 which did not go out to bid consistent with the full and open competition compliance requirement. Cause: Management considered Boar’s Head the only vendor selling the goods they wished to purchase, as such, chose to not put the expenditure out to bid. Effect: No direct effect can be determined. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that Seymour Public Schools follow existing internal control policies involving purchases over $25,000 going out to bid for every such expenditure. Management Response: Management agrees with the finding.

Finding 2023-006: Significant Deficiency - Procurement and Suspension and DebarmentInternal Control over Verification Against the System for Award Management (“SAM”) Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery 21.027 Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2023 Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal 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. Condition: The Town did not retain any formal documentation proving they checked all proposed vendors with SAM.gov to see if they were suspended or debarred from receiving federal funds prior to purchase. Cause: While the Town has a formal policy requiring the purchasing department to perform verification of suspension or debarment over vendors that they make contracts with federally funded projects, it does not maintain formal documentation that this procedure occurred. Effect: Without documented evidence of verifying whether the Town was followings its policy, the Town could not provide evidence of this control was being completed for federally funded projects. There were no standard forms or templates that were used to document verification that parties are not suspended or debarred. Prevalence: There was no documentation available for nine out of nine of selections tested. However, none of the vendors selected for testing were suspended or debarred. Questioned costs: None. Repeat Finding: No Recommendation: We recommend that the Town implement a policy to formally document the procedures they are performing to demonstrate compliance with the Single Audit Act. Views of Responsible Officials: Management agrees with the finding.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.

Finding 2023-003: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. The Town missed the filing deadline, making the filing for 2023 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, Single Audit package.