FAC Explorer

Audit 365704

FY End
2024-06-30
Total Expended
$991,908
Findings
2
Programs
3
Organization: Town of Warren (RI)
Year: 2024 Accepted: 2025-09-05
Auditor: Hague Sahady & CO Cpa's PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575722 2024-001 Material Weakness - I
1152164 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $977,929 Yes 1
93.276 Drug-Free Communities Support Program Grants $10,685 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $3,294 - 0

Contacts

Name Title Type
LD9JL9N9MS91 Brian Sullivan Auditee
4012457341 Mary Sahady Auditor
No contacts on file

Notes to SEFA

Title: Program Income Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 510(b). De Minimis Rate Used: N Rate Explanation: The Town did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR Part 200 Sections 414 “Indirect (F&A) Costs.” No program income was generated by programs during fiscal year 2024.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 510(b). De Minimis Rate Used: N Rate Explanation: The Town did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR Part 200 Sections 414 “Indirect (F&A) Costs.” No awards were passed through to subrecipients

Finding Details

Finding 2024-001
Finding Reference No.: 2024-001 Assistance Listing Number: 21.027 Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Finding: Suspension & Debarment Questioned Costs: Not Applicable Criteria: Title 2 U.S. Code of Federal Regulations Part 200.214 Suspension and Debarment states recipients and subrecipients are subject to the debarment and suspension regulations described in 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition: The Town did not provide evidence to support verification that entities were not suspended or debarred was performed. Cause: The Town does not have procedures and/or policies in place regarding verification for suspended or debarred entities. Effect: The Town may enter into contracts with entities that are suspended or debarred, which could result in noncompliance with federal requirements and the possibility of the reduction grant funding. Questioned Costs: No questioned costs were identified. Recommendation: We recommend the Town implement policies and procedures regarding verification of entity suspension and debarment. Repeat Finding: This is not a repeat finding. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
Finding Reference No.: 2024-001 Assistance Listing Number: 21.027 Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Finding: Suspension & Debarment Questioned Costs: Not Applicable Criteria: Title 2 U.S. Code of Federal Regulations Part 200.214 Suspension and Debarment states recipients and subrecipients are subject to the debarment and suspension regulations described in 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Condition: The Town did not provide evidence to support verification that entities were not suspended or debarred was performed. Cause: The Town does not have procedures and/or policies in place regarding verification for suspended or debarred entities. Effect: The Town may enter into contracts with entities that are suspended or debarred, which could result in noncompliance with federal requirements and the possibility of the reduction grant funding. Questioned Costs: No questioned costs were identified. Recommendation: We recommend the Town implement policies and procedures regarding verification of entity suspension and debarment. Repeat Finding: This is not a repeat finding. Views of Responsible Officials: See corrective action plan attached.