Core Issue: The Town lacks written policies for managing federal awards, violating Uniform Guidance requirements.
Impacted Requirements: Policies on cash management, allowable costs, employee travel, procurement, and subrecipient monitoring are missing.
Recommended Follow-Up: The Town should create and document necessary policies to ensure compliance with federal guidelines.
Finding Text
2024-001 U.S. Department of Treasury &
Passed through the Commonwealth of Massachusetts Executive Office of Public Safety and Homeland Security & Executive Office of Environmental Affairs
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027
Significant Deficiency in Internal Controls Over Compliance and Other Matter
Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring.
Condition: The Town has not documented in writing its policies regarding federal awards.
Cause: Lack of documentation of policies and procedures.
Effect: The Town is not in compliance with the Uniform Guidance requirements.
Questioned Costs: None
Repeat Finding from Prior Year: Yes; Finding 2023-001
Recommendation: The Town should implement procedures to properly document all federal awards policies required by the Uniform Guidance.
Views of Responsible Official: Management agrees with the finding.