Finding Text
Assistance Listing, Federal Agency, and Program Name - 97.044, U.S. Department of Homeland Security, Assistance to Firefighters Grant Federal Award Identification Number and Year - N /A Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. These internal controls should be in compliance with the guidance in the Standards for Internal Control in the Federal Government, issued by the Comptroller General of the United States, or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO). Condition - The Charter Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - During testing of required reporting, as well as reimbursement requests submitted, it was noted that there was no evidence of supervisory reviews prior to submission of these documents. It was also noted there was no review in place over the matching requirement. Cause and Effect - The Charter Township did not have the proper controls in place that lead to lack of appropriate reviews of reporting and requests for reimbursement could have resulted in instances of noncompliance. Recommendation - The Charter Township should review its processes and controls in these areas to ensure that all reporting and reimbursement requests are appropriately reviewed. Views of Responsible Officials and Planned Corrective Actions - The Charter Township agrees with the finding and will work to put controls in place to ensure reviews are performed appropriately.