Finding Text
Federal Program - Water and Waste Disposal Systems for Rural Communities (10.760); Activities Allowed and Unallowed, Allowable Costs/Cost Principles, Procurement, Suspension, and Debarment, Reporting; Criteria - To provide reasonable assurance that an entity is in compliance with grant requirements, an entity shoudl retain and file grant agreements.; Condition - The City was unable to produce a signed grant agreement between the City and USDA for their water and waste project.; Questioned Costs - None; Context - The City entered into a grant agreement with the USDA to fund their water and waste project but was not able to provide this documentation during audit.; Effect - There is an increased risk of non-compliance with grant requirements.; Cause - The City was unable to locate the signed grant.; Repeat finding - Yes. Prior audit finding 2021-007.; Recommendation - The City should retain and file all grant agreements.; Views of Responsible Officials - The City agrees with the recommendation.