Finding Text
Finding 2025-004 - Significant Deficiency and Noncompliance – Written Federal Policies and Procedures Program Information: Congressionally Mandated Projects, U.S. Environmental Protection Agency, 00E04067, 2025, ALN #66.202 Criteria: The Village is required to have in place written federal policies and procedures in compliance with Uniform Guidance 2 CFR 200, which include procurement and suspension/debarment and equipment and real property management. Condition: The Village is lacking written federal policies and procedures in compliance with Uniform Guidance 2 CFR 200. Questioned Costs: None Cause and Effect: The Village has not historically received significant federal funding and therefore federal policies and procedures in compliance with Uniform Guidance 2 CFR 200 were not drafted and approved. This results in noncompliance that is considered a significant deficiency. Recommendation: We recommend that the Village draft and approve federal policies and procedures in compliance with Uniform Guidance 2 CFR 200 to ensure that they are in compliance with laws and regulations related to federal programs. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.