FAC Explorer

Finding 504134 (2022-001)

- Repeat Finding
Requirement
ABCEFGHIJLMN
Questioned Costs
-
Year
2022
Accepted
2024-10-30
Audit: 326566
Organization: Town of Plainville (MA)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The Town lacks formal written policies and procedures for managing federal awards as required by OMB's Uniform Guidance.
  • Impacted Requirements: Key areas needing documentation include cash management, allowable costs, employee travel, procurement, and subrecipient monitoring.
  • Recommended Follow-Up: Implement the necessary written policies and procedures to comply with federal requirements.

Finding Text

2022-001 Document Policies and Procedures Over Federal Awards Federal Program(s) Information Cluster/Program: All federal programs Type of Finding Compliance – Other Matters Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant new requirements related to Federal Awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: • Cash management • Determination of allowable costs • Employee travel • Procurement • Subrecipient monitoring and management Condition and Context The Town has not formalized written policies and procedures related to federal awards required under Uniform Guidance. Cause Weakness in the design of internal controls. Effect or Potential Effect There are no questioned costs as a result of this finding as there are no costs directly associated with this compliance requirement and this is a procedural requirement under the Uniform Guidance. Recommendation Written policies and procedures should be implemented in accordance with the Uniform Guidance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.

Categories

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

Other Findings in this Audit

  • 504132 2022-001
    - Repeat
  • 504133 2022-001
    - Repeat
  • 504135 2022-001
    - Repeat
  • 504136 2022-002
    Significant Deficiency
  • 504137 2022-002
    Significant Deficiency
  • 504138 2022-002
    Significant Deficiency
  • 504139 2022-003
    Significant Deficiency
  • 1080574 2022-001
    - Repeat
  • 1080575 2022-001
    - Repeat
  • 1080576 2022-001
    - Repeat
  • 1080577 2022-001
    - Repeat
  • 1080578 2022-002
    Significant Deficiency
  • 1080579 2022-002
    Significant Deficiency
  • 1080580 2022-002
    Significant Deficiency
  • 1080581 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $406,831
97.044 Assistance to Firefighters Grant $266,667
21.019 Coronavirus Relief Fund $97,077
10.553 School Breakfast Program $62,540
84.010 Title I Grants to Local Educational Agencies $57,788
84.173 Special Education Preschool Grants $46,862
10.555 National School Lunch Program $39,633
16.710 Public Safety Partnership and Community Policing Grants $19,231
84.424 Student Support and Academic Enrichment Program $12,322
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $9,835
84.027 Special Education Grants to States $3,973
21.027 Coronavirus State and Local Fiscal Recovery Funds $2,552
16.607 Bulletproof Vest Partnership Program $1,550