Finding 524262 (2024-005)

Significant Deficiency
Requirement
ABI
Questioned Costs
-
Year
2024
Accepted
2025-02-21
Audit: 343442
Organization: City of Newcastle (WY)

AI Summary

  • Core Issue: The City lacks formal written policies for allowable costs and procurement, which is required by Uniform Guidance.
  • Impacted Requirements: This affects compliance with activities allowed, allowable costs, and procurement regulations.
  • Recommended Follow-Up: The City should create and implement written policies to align with Uniform Guidance requirements.

Finding Text

Finding No. 2024-005: Written Uniform Guidance Policies Federal Program Affected: All Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment Questioned Costs: None Condition and Cause: The City does not have formal written UG policies related to allowable cost/activities allowed, procurement, and suspension and debarment. Criteria and Effect: The Uniform Guidance specifically requires entities to maintain a written policy for allowable costs and procurement. Not properly maintaining such policies leads to noncompliance with the Uniform Guidance. Repeat Finding from Prior Year: No Recommendation: We recommend the City develop written policies in accordance with the Uniform Guidance.

Corrective Action Plan

#2024-005 FINDING: Written Uniform Guidance Policies Responsible Individuals: Stacy Haggerty, Clerk/Treasurer Corrective Action Plan: The City will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 524254 2024-001
    Material Weakness
  • 524255 2024-001
    Material Weakness
  • 524256 2024-001
    Material Weakness
  • 524257 2024-001
    Material Weakness
  • 524258 2024-001
    Material Weakness
  • 524259 2024-004
    Material Weakness
  • 524260 2024-004
    Material Weakness
  • 524261 2024-004
    Material Weakness
  • 524263 2024-005
    Significant Deficiency
  • 524264 2024-005
    Significant Deficiency
  • 524265 2024-005
    Significant Deficiency
  • 524266 2024-005
    Significant Deficiency
  • 1100696 2024-001
    Material Weakness
  • 1100697 2024-001
    Material Weakness
  • 1100698 2024-001
    Material Weakness
  • 1100699 2024-001
    Material Weakness
  • 1100700 2024-001
    Material Weakness
  • 1100701 2024-004
    Material Weakness
  • 1100702 2024-004
    Material Weakness
  • 1100703 2024-004
    Material Weakness
  • 1100704 2024-005
    Significant Deficiency
  • 1100705 2024-005
    Significant Deficiency
  • 1100706 2024-005
    Significant Deficiency
  • 1100707 2024-005
    Significant Deficiency
  • 1100708 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $418,702
66.468 Capitalization Grants for Drinking Water State Revolving Funds $75,228
20.205 Highway Planning and Construction $8,031