Finding 1016 (2021-009)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2021
Accepted
2023-10-31

AI Summary

  • Core Issue: The City has not updated its Federal Grant Procedures manual to meet the Uniform Guidance procurement requirements.
  • Impacted Requirements: Compliance with OMB's Uniform Guidance is necessary for federal grant management.
  • Recommended Follow-Up: The City should review and update its procurement policies to align with the Uniform Guidance.

Finding Text

Criteria On May 17, 2017, the Office of Management and Budget (OMB) issued an addendum to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) allowing nonfederal entities an additional year to implement the Uniform Guidance procurement requirements and the entity must document the decision to utilize the extension. Condition The City has not updated the Federal Grant Procedures manual for compliance with the Uniform Guidance as required for the fiscal year. Cause City management was not aware of the Uniform Guidance requirements and implementation dates. Effect The City's procurement policies and procedures are not in compliance with the Uniform Guidance. Recommendation We recommend the City review the Uniform Guidance procurement requirements and update the Federal Grant Procedures manual for compliance with the Uniform Guidance. View of Responsible Officials The City will implement procedures to ensure that the City's federal grant procedures manual will be updated to comply with OMB's Uniform procurement requirement.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1012 2021-008
    Material Weakness Repeat
  • 1013 2021-009
    - Repeat
  • 1014 2021-010
    - Repeat
  • 1015 2021-008
    Material Weakness Repeat
  • 1017 2021-010
    - Repeat
  • 577454 2021-008
    Material Weakness Repeat
  • 577455 2021-009
    - Repeat
  • 577456 2021-010
    - Repeat
  • 577457 2021-008
    Material Weakness Repeat
  • 577458 2021-009
    - Repeat
  • 577459 2021-010
    - Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.10M
21.019 Coronavirus Relief Fund $663,066
16.738 Edward Byrne Memorial Justice Assistance Grant Program $168,359
20.600 State and Community Highway Safety $64,810