Core Issue: The audit for multiple federal programs was not completed on time.
Impacted Requirements: Non-Federal entities must conduct audits if they spend over $750,000 in federal awards, as per Uniform Guidance.
Recommended Follow-Up: Establish clear written policies and procedures to ensure timely audits and compliance with procurement standards.
Finding Text
CFDA 17.277 Program Title: EKCEP
CFDA No. 15.252 Program Title: Abandon Mine Lands Pilot Project
CFDA No. 23.001 Program Title: EKAMI Workforce Development Program
Condition: Failure to have audit completed timely.
Criteria: The Uniform Guidance requires non-Federal entities that expend $750,000 or more a year in Federal awards to have an audit conducted in accordance with the Uniform Guidance. And the contract requires an annual audit be performed.
Cause: Personnel were not aware of the requirement that an audit was to be performed. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely.
Effect: Failure to meet federal audit requirements.
Recommendation: Written policies and procedures should be put in place to negate repeating finding. Policies should be put in place that meet the requirement for compliance with procurement standards (24 CFR Part 85)
Views of Responsible Officials and Planned Corrective Actions:
The Organization agrees with the finding and the recommended procedures have been implemented
Categories
Procurement, Suspension & DebarmentMatching / Level of Effort / EarmarkingInternal Control / Segregation of Duties