MENOMINEE COUNTYLocal Government

Finding Type: Significant Deficiency in Internal Controls and Noncompliance (Cash Management and Allowable Costs/Cost Principles) Federal Program: U.S. Department of Treasury - Coronavirus Relief Fund (CFDA #21.019); all project numbers Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant on or after December 26, 2014 to have written policies pertaining to: 1) advance payments and reimbursements; 2) determination of allowable costs; 3) compensation (personnel and benefits policies); 4) travel costs; and 5) procurement procedures. Condition: Although the County has processes in place to conform to the requirements in the Uniform Guidance, there are no formal written policies in place. Cause: This condition appears to be the result of a time lag in developing a plan for compliance. Effect: As a result of this condition, the County did not fully comply with the Uniform Guidance. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We are aware that subsequent to year end the County was in the process of developing written policies and procedures. We recommended that the County proceed with implementing the written policies and procedures as soon as practicable. Views of Responsible Officials: The County approved written policies related to payments/reimbursements, allowability of costs, compensation, travel costs, and procurement through the County Board of Commissioner's approval process as of March 9, 2021. The County feels these written policies are in compliance with Uniform Guidance.