FAC Explorer

Finding 478047 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-10
Audit: 314750
Organization: Town of Ashby (MA)
Auditor: Roselli Clark and Associates

AI Summary

  • Core Issue: The Town lacks written policies for managing federal awards as required by the Uniform Guidance.
  • Impacted Requirements: Policies on cash management, allowable costs, employee travel, procurement, and subrecipient monitoring are missing.
  • Recommended Follow-Up: The Town should create and implement documented procedures for all required policies related to federal awards.

Finding Text

2023-001 U.S. Department of Agriculture Community Facilities Loans and Grants – ALN 10.766 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

Finding 2023-001 Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: We will work with the Select Board over the next few months to have these policies approved. Anticipated Completion Date: Fiscal year 2025 Contact: Mary Daughraty, Town Administrator

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

  • 1054489 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $6.67M
21.027 Coronavirus State and Local Fiscal Recovery Funds $73,924
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $66,323
97.044 Assistance to Firefighters Grant $7,865
97.042 Emergency Management Performance Grants $2,700