FAC Explorer

Audit 47431

FY End
2022-12-31
Total Expended
$2.05M
Findings
2
Programs
8
Organization: Town of Epping (NH)
Year: 2022 Accepted: 2023-08-08
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44574 2022-001 - - ABFI
621016 2022-001 - - ABFI

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $1.50M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $228,068 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $136,629 - 0
20.616 National Priority Safety Programs $18,870 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $15,000 - 0
16.710 Public Safety Partnership and Community Policing Grants $7,957 - 0
16.000 Domestic Cannabis Eradication Suppresion Program $5,840 - 0
97.042 Emergency Management Performance Grants $4,000 - 0

Contacts

Name Title Type
YDUJTKSJ6AW8 Lisa Fogg Auditee
6036795441 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures included 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760) - Balances outstanding at the end of the audit period were 1951892. CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS (66.458) - Balances outstanding at the end of the audit period were 1980750.

Finding Details

Finding 2022-001
Criteria: The Uniform Guidance requires nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct as described in the following sections: ? Equipment (2 CFR 200.313) ? General procurement standards (2 CFR 200.318) ? Competition (2 CFR 200.319) ? Methods of procurement to be followed (2 CFR 200.320) Condition: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Cause: The Town was not aware of these requirements. Effect: The Town is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the Town update its policies and procedures to comply with the Uniform Guidance requirements mentioned above. Management?s Response: Management agrees with the finding.
Finding 2022-001
Criteria: The Uniform Guidance requires nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct as described in the following sections: ? Equipment (2 CFR 200.313) ? General procurement standards (2 CFR 200.318) ? Competition (2 CFR 200.319) ? Methods of procurement to be followed (2 CFR 200.320) Condition: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance. Cause: The Town was not aware of these requirements. Effect: The Town is not in compliance with the Uniform Guidance with respect to these written policies. Recommendation: We recommend that the Town update its policies and procedures to comply with the Uniform Guidance requirements mentioned above. Management?s Response: Management agrees with the finding.