FAC Explorer

Finding 522064 (2024-002)

Significant Deficiency
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2024
Accepted
2025-02-05
Audit: 341291
Organization: Town of Hudson (NH)
Auditor: Plodzik & Sanderson P A

AI Summary

  • Core Issue: The Town lacks formal written policies and procedures for managing federal awards, which is a significant compliance deficiency.
  • Impacted Requirements: Key areas affected include allowable costs, employee travel, cash management, equipment and inventory, procurement, and subrecipient monitoring.
  • Recommended Follow-Up: The Town should develop and adopt the necessary written policies and procedures promptly to comply with federal requirements.

Finding Text

2024-002 Document Policies and Procedures over Federal Awards (Significant Deficiency) Cluster/Program: All Federal Programs Type of Finding: Compliance – Other Matters Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement: OMS’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) established significant requirements related to Federal awards. The requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial program management. Specifically, written policies are required for the following: • Determination of allowable costs • Employee travel • Cash Management • Equipment and Inventory • Procurement and Suspension and Debarment • Subrecipient monitoring and management. Condition: The Town has not formalized written policies and procedures related to Federal wards as required under Uniform Guidance. Cause: Weaknesses in the formal documentation of internal controls. Effect: There are no formal policies in federal related to federal grant activity noted above. Questioned Costs: There are no questioned costs. Identification as Repeat Finding: This is not a repeat finding. Recommendation: The Town should ensure that written policies and procedures are compiled and adopted as soon as practicable to ensure compliance with the Uniform Guidance. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.

Corrective Action Plan

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: The Town acknowledges the need to formalize written policies and procedures to comply with Uniform Guidance requirements. We are in the process of developing and implementing comprehensive policies addressing allowable costs, employee travel, cash management, equipment and inventory, procurement, and subrecipient monitoring. Name of Contact Person and Completion Date: Name 1: Beth McKee Anticipated Completion Date – 6/30/2025

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

Other Findings in this Audit

  • 522065 2024-002
    Significant Deficiency
  • 522066 2024-002
    Significant Deficiency
  • 522067 2024-002
    Significant Deficiency
  • 522068 2024-002
    Significant Deficiency
  • 522069 2024-002
    Significant Deficiency
  • 522070 2024-002
    Significant Deficiency
  • 522071 2024-002
    Significant Deficiency
  • 522072 2024-002
    Significant Deficiency
  • 522073 2024-002
    Significant Deficiency
  • 522074 2024-002
    Significant Deficiency
  • 522075 2024-002
    Significant Deficiency
  • 522076 2024-002
    Significant Deficiency
  • 522077 2024-002
    Significant Deficiency
  • 522078 2024-002
    Significant Deficiency
  • 522079 2024-002
    Significant Deficiency
  • 522080 2024-002
    Significant Deficiency
  • 1098506 2024-002
    Significant Deficiency
  • 1098507 2024-002
    Significant Deficiency
  • 1098508 2024-002
    Significant Deficiency
  • 1098509 2024-002
    Significant Deficiency
  • 1098510 2024-002
    Significant Deficiency
  • 1098511 2024-002
    Significant Deficiency
  • 1098512 2024-002
    Significant Deficiency
  • 1098513 2024-002
    Significant Deficiency
  • 1098514 2024-002
    Significant Deficiency
  • 1098515 2024-002
    Significant Deficiency
  • 1098516 2024-002
    Significant Deficiency
  • 1098517 2024-002
    Significant Deficiency
  • 1098518 2024-002
    Significant Deficiency
  • 1098519 2024-002
    Significant Deficiency
  • 1098520 2024-002
    Significant Deficiency
  • 1098521 2024-002
    Significant Deficiency
  • 1098522 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.19M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.18M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $286,117
97.044 Assistance to Firefighters Grant $172,419
97.067 Homeland Security Grant Program $119,840
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $73,526
16.922 Equitable Sharing Program $43,206
16.U02 FBI Safe Streets $17,492
95.001 High Intensity Drug Trafficking Areas Program $17,236
66.468 Drinking Water State Revolving Fund $17,109
21.019 Coronavirus Relief Fund $14,360
97.025 National Urban Search and Rescue (us&r) Response System $11,617
16.607 Bulletproof Vest Partnership Program $3,450
20.600 State and Community Highway Safety $3,388
16.U01 Domestic Cannabis Eradication/suppression Program $3,073