Finding Text
2022-5 Emergency Solutions Grant Program ? Assistance Listing No. 14.231, Grant No. APZ11, Grant Period ? Year Ended June 30, 2022, Covid Grants Material Weakness: Although the Alliance had written procedures for receipt, disbursement, and accounting for grant monies, the procedures do not address specific controls that are needed to provide assurance that grant activities are conducted in accordance with grant provisions. Written procedures should be implemented and/or enhanced to address the grant functions, including: ? Designation of an employee to be responsible for grant management and oversight. ? Grant reporting, including appropriate review and approval. ? Reconciling grant financial reports with supporting accounting records and review and approval by a responsible official before filing. ? A documented time schedule for filing financial reports with grantors and polices for identifying special requirements of grants. ? Recording charges of direct and indirect costs of grants. ? Reviewing charges to grants, including documentation that the expense is allowable to the grant. ? Reviewing and approving that recipients are eligible under program requirements. ? Employee time allocation method to ensure compliance with Uniform Guidance.