FAC Explorer

Audit 54033

FY End
2022-06-30
Total Expended
$3.08M
Findings
48
Programs
12
Organization: Dighton-Rehoboth Regional School District (MA)
Year: 2022 Accepted: 2023-06-26
Auditor: Powers & Sullivan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42664 2022-001 Significant Deficiency Yes P
42665 2022-001 Significant Deficiency Yes P
42666 2022-001 Significant Deficiency Yes P
42667 2022-001 Significant Deficiency Yes P
50796 2022-001 Significant Deficiency Yes P
50797 2022-001 Significant Deficiency Yes P
50798 2022-001 Significant Deficiency Yes P
50799 2022-001 Significant Deficiency Yes P
50800 2022-001 Significant Deficiency Yes P
50801 2022-001 Significant Deficiency Yes P
50802 2022-001 Significant Deficiency Yes P
50803 2022-001 Significant Deficiency Yes P
50804 2022-001 Significant Deficiency Yes P
50805 2022-001 Significant Deficiency Yes P
50806 2022-001 Significant Deficiency Yes P
50807 2022-001 Significant Deficiency Yes P
50808 2022-001 Significant Deficiency Yes P
50809 2022-001 Significant Deficiency Yes P
52145 2022-001 Significant Deficiency Yes P
52146 2022-001 Significant Deficiency Yes P
52147 2022-001 Significant Deficiency Yes P
52148 2022-001 Significant Deficiency Yes P
52149 2022-001 Significant Deficiency Yes P
52150 2022-001 Significant Deficiency Yes P
619106 2022-001 Significant Deficiency Yes P
619107 2022-001 Significant Deficiency Yes P
619108 2022-001 Significant Deficiency Yes P
619109 2022-001 Significant Deficiency Yes P
627238 2022-001 Significant Deficiency Yes P
627239 2022-001 Significant Deficiency Yes P
627240 2022-001 Significant Deficiency Yes P
627241 2022-001 Significant Deficiency Yes P
627242 2022-001 Significant Deficiency Yes P
627243 2022-001 Significant Deficiency Yes P
627244 2022-001 Significant Deficiency Yes P
627245 2022-001 Significant Deficiency Yes P
627246 2022-001 Significant Deficiency Yes P
627247 2022-001 Significant Deficiency Yes P
627248 2022-001 Significant Deficiency Yes P
627249 2022-001 Significant Deficiency Yes P
627250 2022-001 Significant Deficiency Yes P
627251 2022-001 Significant Deficiency Yes P
628587 2022-001 Significant Deficiency Yes P
628588 2022-001 Significant Deficiency Yes P
628589 2022-001 Significant Deficiency Yes P
628590 2022-001 Significant Deficiency Yes P
628591 2022-001 Significant Deficiency Yes P
628592 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.22M Yes 1
84.425 Covid-19 - Education Stabilization Fund $139,822 - 1
10.553 School Breakfast Program $134,966 Yes 1
21.019 Covid-19 - Coronavirus Relief Fund $51,301 - 1
84.027 Special Education_grants to States $48,231 - 1
10.555 Covid-19 - National School Lunch Program $19,295 Yes 1
84.424 Student Support and Academic Enrichment Program $8,323 - 1
10.579 Child Nutrition Discretionary Grants Limited Availability $6,983 - 1
84.048 Career and Technical Education -- Basic Grants to States $5,350 - 1
84.367 Supporting Effective Instruction State Grants $2,887 - 1
84.010 Title I Grants to Local Educational Agencies $2,376 - 1
84.173 Special Education_preschool Grants $820 - 1

Contacts

Name Title Type
GZQDX4N24MM1 Robert Baxter Auditee
5082525000 Craig Peacock Auditor
No contacts on file

Notes to SEFA

Accounting Policies: ?Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. ?Cash Assistance School Breakfast and Lunch Program - Program expenditures represent federal reimbursement for meals provided during the year.?Non-Cash Assistance (Commodities) School Lunch Program Program expenditures represent the value of donated foods received during the year. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.
Finding 2022-001
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 2021-005. 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.