Assistance Listing, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant and 21.027, U.S. Department of Treasury, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - 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. Nonfederal entities may satisfy the criteria prescribed by 2 CFR Part 180 by either checking SAM.gov exclusions, collecting a certification, or adding a clause or condition to the covered transaction with the contracted party. Condition - The Township did not have a control in place to retain evidence that it performed a check to verify the contractors used under these programs were not suspended or debarred. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The Township followed its procurement policy to enter into a contract with both vendors under these grants. However, they failed to maintain documentation regarding the check for suspension and debarment. The Township reviewed the SAM.gov website during testing and confirmed that the vendor was not listed as suspended or disbarred. Cause and Effect - The Township did not retain evidence to support that it had conducted the search for whether the vendors were suspended or debarred prior to entering into the contracts. The lack of control could result in the Township entering into contracts with contractors that are suspended or debarred. Recommendation - We recommend the Township enhance its controls as designed by retaining supporting documentation to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put controls in place around retaining support for suspension and debarment checks.
Assistance Listing, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant and 21.027, U.S. Department of Treasury, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - 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. Nonfederal entities may satisfy the criteria prescribed by 2 CFR Part 180 by either checking SAM.gov exclusions, collecting a certification, or adding a clause or condition to the covered transaction with the contracted party. Condition - The Township did not have a control in place to retain evidence that it performed a check to verify the contractors used under these programs were not suspended or debarred. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The Township followed its procurement policy to enter into a contract with both vendors under these grants. However, they failed to maintain documentation regarding the check for suspension and debarment. The Township reviewed the SAM.gov website during testing and confirmed that the vendor was not listed as suspended or disbarred. Cause and Effect - The Township did not retain evidence to support that it had conducted the search for whether the vendors were suspended or debarred prior to entering into the contracts. The lack of control could result in the Township entering into contracts with contractors that are suspended or debarred. Recommendation - We recommend the Township enhance its controls as designed by retaining supporting documentation to support that contractors are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put controls in place around retaining support for suspension and debarment checks.
Assistance Listing, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - N /A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. These internal controls should be in compliance with the guidance in the "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO). Condition - The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - During testing of required reporting, as well as reimbursement requests submitted, it was noted that there was no evidence of supervisory reviews prior to submission of these documents. It was also noted there was no review in place over the matching requirment. Cause and Effect - The Township did not have the proper controls in place that lead to lack of appropriate reviews of reporting and requests for reimbursement could have resulted in instances of noncompliance. Recommendation - The Township should review its processes and controls in these areas to ensure that all reporting and reimbursement requests are appropriately reviewed. Views of Responsible Officials and Planned Corrective Actions - The Township agrees with the finding and will work to put controls in place to ensure reviews are performed appropriately.
ALN, Federal Agency, and Program Name - 14.218, U.S. Dept. of Housing and Community Development, Community Development Block Grants/Entitlement Grant Federal Award Identification Number and Year – N/A Pass through Entity – N/A Finding Type – Material weakness and material noncompliance with laws and regulations Repeat Finding – N/A Criteria – The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition – The Township did not have the appropriate processes and controls in place to ensure that FFATA reports were appropriately submitted. Questioned Costs – N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported- N/A Identification of How Questioned Costs Were Computed - N/A Context – The following table summarizes the transactions examined and the non-compliance identified: Cause and Effect – The Township did not file the proper FFATA leading to the inaccurate reporting of subrecipient agreements entered into during the year. Recommendation The Township should review its processes and controls to ensure when subrecipient agreements are entered into, FFATA reporting is completed. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put processes and controls in place to ensure FFATA reports are submitted as needed.
ALN, Federal Agency, and Program Name - 14.218, U.S. Dept. of Housing and Community Development, Community Development Block Grants/Entitlement Grant Federal Award Identification Number and Year – N/A Pass through Entity – N/A Finding Type – Material weakness and material noncompliance with laws and regulations Repeat Finding – N/A Criteria – The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition – The Township did not have the appropriate processes and controls in place to ensure that FFATA reports were appropriately submitted. Questioned Costs – N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported- N/A Identification of How Questioned Costs Were Computed - N/A Context – The following table summarizes the transactions examined and the non-compliance identified: Cause and Effect – The Township did not file the proper FFATA leading to the inaccurate reporting of subrecipient agreements entered into during the year. Recommendation The Township should review its processes and controls to ensure when subrecipient agreements are entered into, FFATA reporting is completed. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put processes and controls in place to ensure FFATA reports are submitted as needed.
ALN, Federal Agency, and Program Name - 14.218, U.S. Dept. of Housing and Community Development, Community Development Block Grants/Entitlement Grant Federal Award Identification Number and Year – N/A Pass through Entity – N/A Finding Type – Material weakness and material noncompliance with laws and regulations Repeat Finding – N/A Criteria – The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition – The Township did not have the appropriate processes and controls in place to ensure that FFATA reports were appropriately submitted. Questioned Costs – N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported- N/A Identification of How Questioned Costs Were Computed - N/A Context – The following table summarizes the transactions examined and the non-compliance identified: Cause and Effect – The Township did not file the proper FFATA leading to the inaccurate reporting of subrecipient agreements entered into during the year. Recommendation The Township should review its processes and controls to ensure when subrecipient agreements are entered into, FFATA reporting is completed. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put processes and controls in place to ensure FFATA reports are submitted as needed.