FAC Explorer

Finding 965733 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300301
Organization: Town of Rutland, Massachusetts (MA)
Auditor: Roselli Clark & Associates

AI Summary

  • Core Issue: The Town lacks written policies for managing federal awards, violating Uniform Guidance requirements.
  • Impacted Requirements: Policies needed include cash management, allowable costs, employee travel, procurement, and subrecipient monitoring.
  • Recommended Follow-Up: The Town should create and document all necessary policies to ensure compliance with federal guidelines.

Finding Text

2023-001 U.S. Department of the Treasury COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The Town has not documented in writing its policies regarding federal awards. Cause: Lack of documentation of policies and procedures. Effect: The Town is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-001. Recommendation: The Town should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with the finding.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $456,460
97.044 Assistance to Firefighters Grant $285,715
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $210,466
97.083 Staffing for Adequate Fire and Emergency Response (safer) $57,961
10.664 Cooperative Forestry Assistance $3,000
97.042 Emergency Management Performance Grants $2,907
20.600 State and Community Highway Safety $1,151