City of TallasseeLocal Government

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2024-001: Internal Controls over Grant Management Significant Deficiency and Non-Compliance In response to the Deficiency in the City of Tallassee’s corrective action plan, the City was in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. The City of Tallassee has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in funds under unique assigned general ledger numbers for each grant awarded to the City. The City contracts out grant management to certified and approved grant management commissions and engineering firms for required tracking and reporting to the appropriate state and federal agencies.

2023-005

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005: Internal Controls over Grant Management Significant Deficiency and Non-Compliance In response to the Deficiency in the City of Tallassee’s corrective action plan, the City is in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. Due to the City of Tallassee being a small town, we did not have the staff available prior to receiving the grant monies to complete the task due in part to the lack of individuals looking for work in a rural sparsely populated area. Because of our lack of personnel the project was not completed. The City of Tallassee has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in funds under unique assigned general ledger numbers for each grant awarded to the City. All 2019-CWSRL-DL funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind. The City also contracts out grant management to certified and approved grant management commissions and engineering firms for required tracking and reporting to the appropriate state and federal agencies.