Finding 607557 (2022-002)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-02-14
Audit: 26487
Organization: Town of Gramercy (LA)

AI Summary

  • Core Issue: The Town's policies and procedures do not fully meet the requirements of the Uniform Guidance for federal awards.
  • Impacted Requirements: Compliance with 2 CFR 200 is necessary for federal funding, which includes specific written policies.
  • Recommended Follow-Up: The Town should create and implement written policies to ensure compliance with federal requirements.

Finding Text

ENHANCEMENT OF POLICIES AND PROCEDURES FOR FEDERAL AWARDS U.S. Department of Homeland Security Passed through Louisiana Governor?s Office of Homeland Security and Emergency Preparedness 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 2021-2022 Award Year Project No. FEMA-DR4611 Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awards on or after December 26, 2014. 2 CFR 200, Subpart D ? Post Federal Award Requirements and Subpart E ? cost Principles of the Uniform Guidance require specific written policies relative to federal awards. Condition: The written policies and procedures of the Town do not directly address all of the requirements under the Uniform Guidance for federal programs. Cause: The Town has not taken appropriate steps to formalize policies and procedures relating to the requirements established under Uniform Guidance for compliance. Questioned Costs: None. Effect: The Town is susceptible to a higher risk of noncompliance with federal awarding requirements. Identification of a repeat finding: None. Recommendation: The Town must establish written policies and procedures to ensure compliance with Uniform Guidance requirements. View of Responsible Official: Management will implement policies and procedures to ensure compliance with Uniform Guidance requirements.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 31115 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $804,789
21.027 Coronavirus State and Local Fiscal Recovery Funds $95,747