The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and procurement. While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and procurement as required under the Uniform Guidance. The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs.