Core Issue: The Town lacks written policies for managing federal awards, which is a requirement under the Uniform Guidance.
Impacted Requirements: This deficiency affects compliance with cash management, allowable costs, employee travel, procurement, and subrecipient monitoring policies.
Recommended Follow-Up: The Town should create and document procedures for all federal awards policies to ensure compliance with the Uniform Guidance.
Finding Text
2023-001 U.S. Department of Treasury &
Passed through the Commonwealth of Massachusetts Executive Office of Public Safety and Homeland Security
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027
Significant Deficiency in Internal Controls Over Compliance and Other Matter
Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring.
Condition: The Town has not documented in writing its policies regarding federal awards.
Cause: Lack of documentation of policies and procedures.
Effect: The Town is not in compliance with the Uniform Guidance requirements.
Questioned Costs: None
Repeat Finding from Prior Year: No
Recommendation: The Town should implement procedures to properly document all federal awards policies required by the Uniform Guidance.
Views of Responsible Official: Management agrees with the finding.
Corrective Action Plan
Condition: The Town has not documented in writing its policies regarding federal awards.
Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee
Anticipated Completion Date: December 31, 2024
Contact: April Steward, Town Administrator