FAC Explorer

Audit 372155

FY End
2024-12-31
Total Expended
$1.30M
Findings
1
Programs
5
Organization: Town of Pelham (NH)
Year: 2024 Accepted: 2025-11-14
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162348 2024-001 Material Weakness Yes ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $58,616 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $44,950 Yes 0
16.543 MISSING CHILDREN'S ASSISTANCE $17,756 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $5,274 Yes 0
16.922 EQUITABLE SHARING PROGRAM $2,028 Yes 0

Contacts

Name Title Type
VR4XZLJ46TN9 Tammy Penny Auditee
6035083072 Laurie Garland Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Town of Pelham, New Hampshire (the “Town”) under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town.

Finding Details

Finding 2024-001
2024-001 Document Policies and Procedures over Federal Awards Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Award Year: 2024 Type of Finding Compliance Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“UG”) established 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: • Cash management • Determination of allowable costs • Employee travel • Procurement • Conflicts of interest • Subrecipient monitoring and management Condition and Context The Town has not formalized written policies and procedures related to federal awards as required under Uniform Guidance. Cause The Town has not developed written formal documentation of policies and procedures relative to grant federal requirements. Effect or Potential Effect There is a lack of formal documentation of policies and procedures related to federal awards as required by the Uniform Guidance. Recommendation The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with Uniform Guidance. Views of Responsible Official See Corrective Action Plan.