Finding Text
Fiscal Sustainability Plans Not Developed and Implemented Assistance Listing Number: 21.027
Program Title: Coronavirus State and Local Fiscal Recovery Funds
Pass-through Entity: Alabama Department of Environmental Management
Contract Number and Year: FS-10269-02 and CS010896-01 2023
Finding Type: Significant Deficiency
Known Questioned Costs: None Criteria – ADEM award requires the Organization to develop and implement a fiscal sustainability plan (FSP) as required by the Federal Water Pollution Control Act (FWPCA) Section 603(d)(1)(E). Prior to receiving disbursement of funds from the award, the Town must submit certification that a FSP has been developed and implemented to the standards required by ADEM. The certification can be submitted upon completion or with the first request for reimbursement.
Condition – The Organization did not develop and implement fiscal sustainability plans for the federal awards.
Cause – The Organization has not developed or implemented policies and procedures for fiscal sustainability.
Effect – Possible noncompliance with requirements of the program.
Recommendation – The Organization should develop and implement fiscal sustainability plans to comply with the requirements of the federal award.
Views of responsible officials – The Mayor has committed to developing and implementing a fiscal sustainability plan.