FAC Explorer

Finding 1136969 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-05-16
Audit: 356423
Organization: Town of Townsend (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The Town lacks written policies for managing federal awards, violating Uniform Guidance requirements.
  • Impacted Requirements: Policies on cash management, allowable costs, employee travel, procurement, and subrecipient monitoring are missing.
  • Recommended Follow-up: The Town should create and document the necessary policies to ensure compliance with federal guidelines.

Finding Text

2024-001 U.S. Department of Treasury & U.S. Environmental Protection Agency Passed through the Commonwealth of Massachusetts – Massachusetts Clean Water Trust COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Capitalization Grants for Drinking Water State Revolving Fund – ALN 66.468 Significant Deficiency in Internal Controls Over Compliance and Other Matter Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The Town has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The Town is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The Town should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management Significant Deficiency

Other Findings in this Audit

  • 560526 2024-001
    Significant Deficiency
  • 560527 2024-001
    Significant Deficiency
  • 560528 2024-002
    Significant Deficiency
  • 1136968 2024-001
    Significant Deficiency
  • 1136970 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.468 Drinking Water State Revolving Fund $3.28M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.05M
16.710 Public Safety Partnership and Community Policing Grants $4,350
97.042 Emergency Management Performance Grants $2,697
20.600 State and Community Highway Safety $2,658