FAC Explorer

Finding 1156787 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369157
Organization: Cat Spring Volunteer Fire Department (TX)
Auditor: Seidel Schroeder

AI Summary

  • Core Issue: The Department lacks written policies and procedures for federal awards.
  • Impacted Requirements: This violates Title 2 U.S. Code of Federal Regulations Part 20, specifically the Uniform Guidance.
  • Recommended Follow-up: Develop and implement the required written policies and procedures for compliance.

Finding Text

The Department does not have written policies, procedures, and standards of conduct for federal awards as required by Title 2 U.S. Code of Federal Regulations Part 20, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subparts D- Post Federal Award Requirements and E-Cost Principles. The Uniform Guidance requires the Department to have written policies, procedures and standards of conduct for federal awards.

Corrective Action Plan

The Department will establish procurement policies and procedures to include federal contract provisions and will establish and adopt written policies for federal awards.

Categories

Allowable Costs / Cost Principles

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $958,758