Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.
Document Policies and Procedures Over Federal Awards (Significant Deficiency)
All Major Federal Programs
Criteria or Specific Requirement - OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following:
Cash management
Determination of allowable costs
Employee travel
Procurement
Subrecipient monitoring and management
Condition and Context – The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance.
Effect - The District is not in compliance with grant requirements.
Cause - Weaknesses in the formal documentation of internal controls.
Questioned Costs - N/A
Identification as Repeat Finding - As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2022-001.
Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted.
Views of Responsible Official and Planned Corrective Action - Please see submitted corrective action plan for views of responsible officials.