FAC Explorer

Finding 1130265 (2023-004)

Significant Deficiency
Requirement
ABI
Questioned Costs
-
Year
2023
Accepted
2025-04-02
Audit: 352503
Organization: City of Deadwood (SD)
Auditor: Ketel Thorstenson LLP

AI Summary

  • Core Issue: The City lacks the required written policies under Uniform Guidance for managing federal disaster grants.
  • Impacted Requirements: This affects compliance with rules on activities, allowable costs, and procurement.
  • Recommended Follow-Up: The City should develop and implement these written policies to ensure compliance.

Finding Text

FINDING #2023-004: Written Uniform Guidance Policies Federal Program Affected: Disaster Grants – Public Assistance (Presidentially Declared Disasters), ALN #97.036 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment. Questioned Costs: None. Condition and Cause: The City does not have written policies required under Uniform Guidance. Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies. Not properly maintaining such policies may lead to noncompliance. Repeat Finding from Prior Year: No. Recommendation: The City should create written policies in accordance with Uniform Guidance. Response/Corrective Action Plan: The City is in agreement with the finding. See Corrective Action Plan.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 553822 2023-001
    Material Weakness
  • 553823 2023-004
    Significant Deficiency
  • 1130264 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.16M
10.664 Cooperative Forestry Assistance $10,000