Finding 1078197 (2023-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-10-04
Audit: 323849
Organization: Loyalsock Township (PA)

AI Summary

  • Core Issue: The Township lacks written policies and procedures for managing federal programs, as required by the Uniform Guidance.
  • Impacted Requirements: This finding violates Title 2 CFR Section 200.303, which mandates formal documentation for program administration.
  • Recommended Follow-Up: The Township should develop and implement written policies to ensure compliance with federal requirements.

Finding Text

Highway Planning and Construction - Assistance Listing No. 20.205; Passed through Pennsylvania Department of Transportation, Grant Period - Year Ended December 31, 2023. Criteria: Title 2 CFR Section 200.303 of the Uniform Guidance requires written policies and/or procedures. Condition: While the Township has informal policies and/or procedures for the administration of federal programs, the Township does not have written policies and/or procedures as required by the Uniform Guidance. Cause: The Township has not established written policies and/or procedures as required by the Uniform Guidance. Effect: Management does not have written procedures for administration of federal programs. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The Township should establish written policies and/or procedures as required by the Uniform Guidance. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See Township’s corrective action plan.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 501755 2023-003
    Significant Deficiency
  • 501756 2023-004
    Material Weakness
  • 1078198 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $586,021
97.029 Flood Mitigation Assistance $237,148
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $76,155