Finding 1155551 (2024-004)

Material Weakness Repeat Finding
Requirement
ABI
Questioned Costs
-
Year
2024
Accepted
2025-09-26
Audit: 367864
Organization: City of Deadwood (SD)

AI Summary

  • Core Issue: The City lacks the required written policies for compliance with Uniform Guidance related to Disaster Grants.
  • Impacted Requirements: This affects compliance with activities allowed, allowable costs, and procurement standards.
  • Recommended Follow-up: The City should develop and implement the necessary written policies to ensure compliance.

Finding Text

FINDING #2024-004: 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: 2023-004 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.

Corrective Action Plan

FINDING #2024-004: Written Uniform Guidance Policies Responsible Individuals: Jessicca McKeown, Finance Officer Corrective Action Plan: The City is working on developing written Uniform Guidance policies. Anticipated Completion Date: Ongoing

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1155550 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.69M
10.664 Cooperative Forestry Assistance $21,400
20.600 State and Community Highway Safety $3,003