FAC Explorer

Finding 496657 (2023-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-09-12
Audit: 319467
Organization: City of Lead (SD)
Auditor: Ketel Thorstenson LLP

AI Summary

  • Core Issue: The City lacks written policies for Uniform Guidance related to the Community Development Block Grant.
  • Impacted Requirement: Compliance with the Allowable Costs/Cost Principles under Uniform Guidance is not met.
  • Recommended Follow-Up: The City should develop and implement written policies to ensure compliance with Uniform Guidance.

Finding Text

Federal Program Affected: Community Development Block Grant (ALN #14.228) Compliance Requirement: Allowable Costs/Cost Principles Questioned Costs: None Condition and Cause: The City does not have written policies for Uniform Guidance. Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies. Not properly maintaining such policies leads to noncompliance. Repeat Finding from Prior Year: No. Recommendation: The City should create written policies in accordance with Uniform Guidance. Response/Corrective Action Plan: The City is in agreement with the finding. See City’s Corrective Action Plan.

Corrective Action Plan

Finding 2023-004:Written Uniform Guidance Policies Responsible Official: Billie Jo Inhofer, Finance Officer Corrective Action Plan: The City is working on developing written Uniform Guidance policies. Anticipated Completion Date: Ongoing

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 496656 2023-001
    Material Weakness
  • 1073098 2023-001
    Material Weakness
  • 1073099 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $760,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $263,144
20.600 State and Community Highway Safety $20,686
15.904 Historic Preservation Fund Grants-in-Aid $1,580