Assistance Listing Number, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Award Number - N/A for 21.027 and EMW-2020-FG-13819 for 97.044 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Grant requirements for Assistance to Firefighters Grant require that recipients submit semiannual financial (SF-425) reports and semiannual performance reports. The grant requirements for Coronavirus State and Local Fiscal Recovery Funds require recipients to file an annual project and expenditure report. Condition - Related to the Assistance to Firefighters Grant, the Township did not file one of the semiannual financial reports, nor did the Township file either semiannual performance report. The Township also did not file the annual project and expenditure report required by the Coronavirus State and Local Fiscal Recovery Funds program. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Township did not file three of the four required reports related to the Assistance to Firefighters Grant, nor did the Township file the one report required by the Coronavirus State and Local Fiscal Recovery Funds program. Cause and Effect - The Township did not have an internal control structure that identified and tracked grant reporting requirements. Recommendation - We recommend that controls be implemented to ensure that grant requirements are being reviewed for potential reporting requirements and that a tracking mechanism be put in place to ensure the required reports are completed and filed. Views of Responsible Officials and Corrective Action Plan - The treasurer, finance director, and the department head responsible for the grant will create an internal control process that includes a folder with all grant reporting requirement dates and information, receipts, and disbursements to ensure timely filing of reports is completed.
Assistance Listing Number, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Award Number - N/A for 21.027 and EMW-2020-FG-13819 for 97.044 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Grant requirements for Assistance to Firefighters Grant require that recipients submit semiannual financial (SF-425) reports and semiannual performance reports. The grant requirements for Coronavirus State and Local Fiscal Recovery Funds require recipients to file an annual project and expenditure report. Condition - Related to the Assistance to Firefighters Grant, the Township did not file one of the semiannual financial reports, nor did the Township file either semiannual performance report. The Township also did not file the annual project and expenditure report required by the Coronavirus State and Local Fiscal Recovery Funds program. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Township did not file three of the four required reports related to the Assistance to Firefighters Grant, nor did the Township file the one report required by the Coronavirus State and Local Fiscal Recovery Funds program. Cause and Effect - The Township did not have an internal control structure that identified and tracked grant reporting requirements. Recommendation - We recommend that controls be implemented to ensure that grant requirements are being reviewed for potential reporting requirements and that a tracking mechanism be put in place to ensure the required reports are completed and filed. Views of Responsible Officials and Corrective Action Plan - The treasurer, finance director, and the department head responsible for the grant will create an internal control process that includes a folder with all grant reporting requirement dates and information, receipts, and disbursements to ensure timely filing of reports is completed.
Assistance Listing Number, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Award Number - N/A for 21.027 and EMW-2020-FG-13819 for 97.044 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Grant requirements for Assistance to Firefighters Grant require that recipients submit semiannual financial (SF-425) reports and semiannual performance reports. The grant requirements for Coronavirus State and Local Fiscal Recovery Funds require recipients to file an annual project and expenditure report. Condition - Related to the Assistance to Firefighters Grant, the Township did not file one of the semiannual financial reports, nor did the Township file either semiannual performance report. The Township also did not file the annual project and expenditure report required by the Coronavirus State and Local Fiscal Recovery Funds program. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Township did not file three of the four required reports related to the Assistance to Firefighters Grant, nor did the Township file the one report required by the Coronavirus State and Local Fiscal Recovery Funds program. Cause and Effect - The Township did not have an internal control structure that identified and tracked grant reporting requirements. Recommendation - We recommend that controls be implemented to ensure that grant requirements are being reviewed for potential reporting requirements and that a tracking mechanism be put in place to ensure the required reports are completed and filed. Views of Responsible Officials and Corrective Action Plan - The treasurer, finance director, and the department head responsible for the grant will create an internal control process that includes a folder with all grant reporting requirement dates and information, receipts, and disbursements to ensure timely filing of reports is completed.
Assistance Listing Number, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Award Number - N/A for 21.027 and EMW-2020-FG-13819 for 97.044 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Grant requirements for Assistance to Firefighters Grant require that recipients submit semiannual financial (SF-425) reports and semiannual performance reports. The grant requirements for Coronavirus State and Local Fiscal Recovery Funds require recipients to file an annual project and expenditure report. Condition - Related to the Assistance to Firefighters Grant, the Township did not file one of the semiannual financial reports, nor did the Township file either semiannual performance report. The Township also did not file the annual project and expenditure report required by the Coronavirus State and Local Fiscal Recovery Funds program. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Township did not file three of the four required reports related to the Assistance to Firefighters Grant, nor did the Township file the one report required by the Coronavirus State and Local Fiscal Recovery Funds program. Cause and Effect - The Township did not have an internal control structure that identified and tracked grant reporting requirements. Recommendation - We recommend that controls be implemented to ensure that grant requirements are being reviewed for potential reporting requirements and that a tracking mechanism be put in place to ensure the required reports are completed and filed. Views of Responsible Officials and Corrective Action Plan - The treasurer, finance director, and the department head responsible for the grant will create an internal control process that includes a folder with all grant reporting requirement dates and information, receipts, and disbursements to ensure timely filing of reports is completed.