Finding 25528 (2022-002)

2022-002 - Written Policies Required by the Uniform Grant Guidance Finding Type: Immaterial noncompliance Program: Water and Waste Disposal Systems for Rural Communities (ALN 10.760) Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to financial management (?200.302) and procurement (?200.318). Condition: Although the Township has procedures in place to cover these areas, the formal written policies have not been documented in accordance with the Uniform Guidance. Cause: This condition appear to be the result of a time lag in identifying the requirements an developing a plan for compliance. Effect: As a result of this condition, the Township did not fully comply with the Uniform Guidance applicable to the USDA bond funds. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Township ensures that these polices are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. View of Responsible Officials: The Township will review the current policy and get it updated to meet the criteria set out in the Uniform Guidance.