Finding 51556 (2022-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-23
Audit: 43346
Organization: City of Troy (MO)

AI Summary

  • Core Issue: The City has not established required written policies and procedures for managing federal awards as mandated by OMB's Uniform Guidance.
  • Impacted Requirements: This lack of documentation affects compliance with federal award management standards.
  • Recommended Follow-Up: The City should finalize and implement the necessary written policies to ensure compliance with the Uniform Guidance.

Finding Text

Criteria: The Office of Management and Budget?s (OMB) Uniform Guidance requires a non-federal entity to have certain written policies and procedures in place surrounding the management of their federal awards. Condition: The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend the City adopt the required written policies and procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The City of Troy acknowledges this finding. The City of Troy passed an ordinance amending the City?s purchasing policy #1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022.

Corrective Action Plan

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2022-3 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures required by Uniform Guidance. City?s Response: The City passed an ordinance amending the City?s Purchasing Ordinance # 1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022. Planned Completion Date for the Corrective Action Plan: Complete.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 627998 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $2.93M
21.027 Coronavirus State and Local Fiscal Recovery Funds $231,810
20.205 Highway Planning and Construction $105,316
16.607 Bulletproof Vest Partnership Program $4,222
20.607 Alcohol Open Container Requirements $2,777
20.600 State and Community Highway Safety $378
20.616 National Priority Safety Programs $330