Finding Text
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services
U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: E19-UC-42-0007, E-20-UC-42-0001,
E-21-UC-42-0001, E-22-UC-42-0001, E-20-UW-42-0001
Repeat Finding: 2021-004
Criteria: Title 2 Code of Federal Regulations, Part 200, The Uniform Administrative Guidance, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), which became effective for grants or incremental funding made on or after December 26, 2014, requires entities that receive and expend federal financial assistance to have written policies and procedures in place related to certain compliance requirements. Compliance requirements that are affected include allowable costs, cash management and subrecipient monitoring.
Condition/Context: The County has not prepared and implemented these formal, written policies and procedures to align with the requirements of the Uniform Guidance.
Effect: The County is not in compliance with the Uniform Guidance as related to the above mentioned written policies and procedures.
Questioned Costs: None noted.
Cause: The County has not prioritized the preparation and implementation of formal written policies and procedures to align with the Uniform Guidance.
Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs.
Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.