Finding Text
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers and operations staff responsible for the grant application, acceptance, implementation, funding requests and reporting requirements. Although the County had general purchasing practices, those practices were not formally documented to address the specific requirements applicable to purchases made with federal awards. Criteria: A basic part of internal controls includes a written policy and procedures manual for all accounting tasks, including the management, oversight and operations of federal grants. Effect: The County’s staff may be unaware of federal grant requirements and, as a result, unintentionally violate material compliance requirements that could result in a federal agency requesting the County to repay federal grant funds. Recommendation: A written policy and procedures manual should be established and followed to help mitigate risks of noncompliance with grant requirements. Response/Corrective Action Plan: We concur with the recommendation. We will work to implement policy and procedures over federal grants.