FAC Explorer

Finding 573732 (2023-006)

Material Weakness
Requirement
BI
Questioned Costs
-
Year
2023
Accepted
2025-08-18
Audit: 364392
Organization: Village of New Waterford (OH)
Auditor: Keith Fabor Ohio Auditor of State

AI Summary

  • Core Issue: The Village lacks written policies required by Uniform Guidance.
  • Impacted Requirements: Policies are missing for several specific sections of 2 CFR 200.
  • Recommended Follow-Up: Develop and implement the necessary written policies to comply with federal regulations.

Finding Text

Uniform Guidance requires written policies for the requirements outlined in 2 CFR 200.302(b)(7), 2 CFR 200.318(c)(1), 2 CFR 200.318(c)(2), 2 CFR 200.320(b)(2), and 2 CFR 200.319(d). The Village does not have written policies in place for the requirements outlined in the Code of Federal Regulations sections referenced above.

Corrective Action Plan

In regard to the village not having a written policy in place for the requirements outlined in the Code of Federal Regulations regarding the villages received Coronavirus funding, as previously stated the village does not routinely receive federal funds and was not aware at the time of having such a policy. The village is currently working with the village solicitor to rectify this issue. A new policy will be implemented to resolve this issue. – Mayor M. Shane Patrone

Categories

No categories assigned yet.

Other Findings in this Audit

  • 573731 2023-005
    Material Weakness
  • 573733 2023-007
    Material Weakness
  • 1150173 2023-005
    Material Weakness
  • 1150174 2023-006
    Material Weakness
  • 1150175 2023-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.05M