Finding 1160257 (2024-003)

2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not available Assistance Listing #66.202, Congressionally Mandated Projects, United States Environmental Protection Agency, Pass-Through Entity Identifying Number: 95339501-0 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Authority has experienced turnover within its management team and is newer to receiving and managing federal grants, such that it was not fully aware of the requirements associated with the Uniform Guidance. Management is in the process of drafting the necessary policies and procedures.