Core Issue: Alabama Statewide 9-1-1 Board lacks a written grant manual, leading to significant deficiencies in internal controls over grant management.
Impacted Requirements: The absence of written procedures violates 2 CFR 200.302, which mandates a compliant financial management system.
Recommended Follow-Up: Develop a comprehensive grants manual to meet federal requirements and ensure compliance moving forward.
Finding Text
Finding 2022-001 ? Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Transportation CFDA No. 20.615 E-911 Grant Program Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: Alabama Statewide 9-1-1 Board does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: Alabama Statewide 9-1-1 Board has processes and procedures in place to administer grant funds but no written policies. Effect: Alabama Statewide 9-1-1 Board is not in compliance with financial management system requirements. Recommendation: Alabama Statewide 9-1-1 Board should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Responsible Officials: See Corrective Action Plan included at the end of the report.
Categories
Significant DeficiencyInternal Control / Segregation of Duties