2023-003: COVID-19 Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027, Highway
Planning and Construction – AL# 20.205, Late Filling of Data Collection Form
Condition
The Town did not submit the data collection form for the year ended June 30, 2023 timely.
Criteria
For June 30, 2023, year-end audits, under the requirements in the Uniform Guidance and the Office of Management and
Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse
the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end.
Cause
Management did not complete and certify their portion of the form before the deadline. Form cannot be completed
before audit is issued.
Effect
The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit
requirements for the Town.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and will ensure the reports are filed in a timely manner
2023-004: Schedule of Expenditures of Federal Awards (Significant Deficiency)
Condition
The Schedule of Expenditures of Federal Awards (SEFA) was prepared without supervisor review, resulting in several
auditor corrections.
Criteria
Segregation of duties and review procedures should be applied to federal award workpapers.
Cause
The Town has not designed effective internal controls with regard to federal awards.
Effect
Risk that the Town’s information in the SEFA is not accurate, complete, or appropriately presented in accordance with
Uniform Guidance.
Recommendation
Management should establish and implement internal controls with regard to federal awards.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and we’re working towards developing a written policy.
2023-003: COVID-19 Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027, Highway
Planning and Construction – AL# 20.205, Late Filling of Data Collection Form
Condition
The Town did not submit the data collection form for the year ended June 30, 2023 timely.
Criteria
For June 30, 2023, year-end audits, under the requirements in the Uniform Guidance and the Office of Management and
Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse
the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end.
Cause
Management did not complete and certify their portion of the form before the deadline. Form cannot be completed
before audit is issued.
Effect
The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit
requirements for the Town.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and will ensure the reports are filed in a timely manner
2023-004: Schedule of Expenditures of Federal Awards (Significant Deficiency)
Condition
The Schedule of Expenditures of Federal Awards (SEFA) was prepared without supervisor review, resulting in several
auditor corrections.
Criteria
Segregation of duties and review procedures should be applied to federal award workpapers.
Cause
The Town has not designed effective internal controls with regard to federal awards.
Effect
Risk that the Town’s information in the SEFA is not accurate, complete, or appropriately presented in accordance with
Uniform Guidance.
Recommendation
Management should establish and implement internal controls with regard to federal awards.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and we’re working towards developing a written policy.
2023-003: COVID-19 Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027, Highway
Planning and Construction – AL# 20.205, Late Filling of Data Collection Form
Condition
The Town did not submit the data collection form for the year ended June 30, 2023 timely.
Criteria
For June 30, 2023, year-end audits, under the requirements in the Uniform Guidance and the Office of Management and
Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse
the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end.
Cause
Management did not complete and certify their portion of the form before the deadline. Form cannot be completed
before audit is issued.
Effect
The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit
requirements for the Town.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and will ensure the reports are filed in a timely manner
2023-004: Schedule of Expenditures of Federal Awards (Significant Deficiency)
Condition
The Schedule of Expenditures of Federal Awards (SEFA) was prepared without supervisor review, resulting in several
auditor corrections.
Criteria
Segregation of duties and review procedures should be applied to federal award workpapers.
Cause
The Town has not designed effective internal controls with regard to federal awards.
Effect
Risk that the Town’s information in the SEFA is not accurate, complete, or appropriately presented in accordance with
Uniform Guidance.
Recommendation
Management should establish and implement internal controls with regard to federal awards.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and we’re working towards developing a written policy.
2023-003: COVID-19 Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027, Highway
Planning and Construction – AL# 20.205, Late Filling of Data Collection Form
Condition
The Town did not submit the data collection form for the year ended June 30, 2023 timely.
Criteria
For June 30, 2023, year-end audits, under the requirements in the Uniform Guidance and the Office of Management and
Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse
the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year end.
Cause
Management did not complete and certify their portion of the form before the deadline. Form cannot be completed
before audit is issued.
Effect
The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit
requirements for the Town.
Recommendation
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and will ensure the reports are filed in a timely manner
2023-004: Schedule of Expenditures of Federal Awards (Significant Deficiency)
Condition
The Schedule of Expenditures of Federal Awards (SEFA) was prepared without supervisor review, resulting in several
auditor corrections.
Criteria
Segregation of duties and review procedures should be applied to federal award workpapers.
Cause
The Town has not designed effective internal controls with regard to federal awards.
Effect
Risk that the Town’s information in the SEFA is not accurate, complete, or appropriately presented in accordance with
Uniform Guidance.
Recommendation
Management should establish and implement internal controls with regard to federal awards.
Views of Responsible Officials and Planned Corrective Action
We agree with the finding and we’re working towards developing a written policy.