Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated.
Condition: The School Department charged personnel time to the Local Entitlement grant that was not based on actual work performed, but on budgeted amounts.
Cause: Although the personnel time spent on the grant exceeded the amount charged to the Local Entitlement grant, the time was based on budgeted percentages and not actual time worked.
Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: To avoid future non-compliance in this area, the School Department should not charge any personnel to grants if they work on more than one Federal grant or split their time between Federal and non-Federal work, unless actual work time spent on Federal grant activities is tracked.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures.
Statement of Condition: The Town contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred.
Cause: Although the vendors used by the Town are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred.
Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding.
Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.
Criteria: Under the Uniform Guidance §200.320 – Methods of procurement to be followed, the Town is required to perform procurement processes when selecting vendors. These processes can include quotes, and/or formal sealed bids.
Statement of Condition: The Town contracted with several vendors over the micro-purchase threshold, but did not retain documentation of quotes received.
Cause: Purchases that were made over the micro-purchase threshold were incorrectly identified as sole-source purchases, or documentation of quotes received prior to purchase were not retained.
Effect: Non-compliance with general provisions of the Uniform Guidance may affect future grants received by the Town.
Recommendation: We recommend that management ensure procurement standards are followed for all purchases.