FAC Explorer

Audit 341291

FY End
2024-06-30
Total Expended
$3.23M
Findings
34
Programs
15
Organization: Town of Hudson (NH)
Year: 2024 Accepted: 2025-02-05
Auditor: Plodzik & Sanderson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522064 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522065 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522066 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522067 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522068 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522069 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522070 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522071 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522072 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522073 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522074 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522075 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522076 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522077 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522078 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522079 2024-002 Significant Deficiency - ABCEFGHIJLMNP
522080 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098506 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098507 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098508 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098509 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098510 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098511 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098512 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098513 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098514 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098515 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098516 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098517 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098518 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098519 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098520 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098521 2024-002 Significant Deficiency - ABCEFGHIJLMNP
1098522 2024-002 Significant Deficiency - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.19M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.18M Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $286,117 - 1
97.044 Assistance to Firefighters Grant $172,419 - 1
97.067 Homeland Security Grant Program $119,840 - 1
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $73,526 - 1
16.922 Equitable Sharing Program $43,206 - 1
16.U02 FBI Safe Streets $17,492 - 1
95.001 High Intensity Drug Trafficking Areas Program $17,236 - 1
66.468 Drinking Water State Revolving Fund $17,109 - 1
21.019 Coronavirus Relief Fund $14,360 - 1
97.025 National Urban Search and Rescue (us&r) Response System $11,617 - 1
16.607 Bulletproof Vest Partnership Program $3,450 - 1
20.600 State and Community Highway Safety $3,388 - 1
16.U01 Domestic Cannabis Eradication/suppression Program $3,073 - 1

Contacts

Name Title Type
GUY7LFQK7984 Beth McKee Auditee
6038161254 Michael Campo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Town of Hudson has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Hudson under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Hudson, it is not intended to and does not present the financial position and changes in net position and fund balance of the Town of Hudson.

Finding Details

Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2024-002
2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.