EIN: 256007701
UEI: HBB8BCJKFU13
Audited by: MARK C TURNLEY CPA
Oversight agency: 66 [Environmental Protection Agency]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 4, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 4, 2025 (512 days ago).
What is a management decision? →CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Municipal Water Authority of Aliquippa to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States. EFFECT: The Municipal Water Authority of Aliquippa is not in compliance with Section 2 CFR 200.303 of the Uniform Guidance which requires non-federal entities to maintain effective internal controls over federal awards. QUESTIONED COST: None CAUSE: It was not readily determinable as to why the Municipal Water Authority of Aliquippa had not formally adopted written policies and procedures surrounding the management of their federal award funds. RECOMMENDATION: I recommend that the Municipal Water Authority of Aliquippa adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Authority officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. VIEWS OF RESPONSIBLE OFFICIALS: TheMunicipal Water Authority of Aliquippa concurs with the above noted finding and addresses this issue in the ‘Corrective Action Plan’ included within this report.
Show full finding ▾Hide full finding ▴CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Municipal Water Authority of Aliquippa to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States. EFFECT: The Municipal Water Authority of Aliquippa is not in compliance with Section 2 CFR 200.303 of the Uniform Guidance which requires non-federal entities to maintain effective internal controls over federal awards. QUESTIONED COST: None CAUSE: It was not readily determinable as to why the Municipal Water Authority of Aliquippa had not formally adopted written policies and procedures surrounding the management of their federal award funds. RECOMMENDATION: I recommend that the Municipal Water Authority of Aliquippa adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Authority officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. VIEWS OF RESPONSIBLE OFFICIALS: TheMunicipal Water Authority of Aliquippa concurs with the above noted finding and addresses this issue in the ‘Corrective Action Plan’ included within this report.
CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Municipal Water Authority of Aliquippa to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States. RECOMMENDATION: I recommend that the Municipal Water Authority of Aliquippa adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Authorityofficials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management of the Authority will begin the process of reviewing Section 2 CFR 200.303 of the Uniform Guidance with the objective of understanding what specific policies and procedures surrounding the management of their federal award funds are required. As recommended, the focus of these policies and procedures will be to ensure that the Authority officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. The timeframe for researching the required written policies and procedures of the Uniform Guidance, and the development and implementation of these written policies and procedures will cover the period including the last quarter of calendar year 2024 through and including the 2nd quarter of calendar year 2025.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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