Audit 57170

FY End
2022-06-30
Total Expended
$8.20M
Findings
16
Programs
13
Year: 2022 Accepted: 2023-03-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
62145 2022-001 Significant Deficiency - I
62146 2022-001 Significant Deficiency - I
62147 2022-001 Significant Deficiency - I
62148 2022-001 Significant Deficiency - I
62149 2022-001 Significant Deficiency - I
62150 2022-001 Significant Deficiency - I
62151 2022-001 Significant Deficiency - I
62152 2022-001 Significant Deficiency - I
638587 2022-001 Significant Deficiency - I
638588 2022-001 Significant Deficiency - I
638589 2022-001 Significant Deficiency - I
638590 2022-001 Significant Deficiency - I
638591 2022-001 Significant Deficiency - I
638592 2022-001 Significant Deficiency - I
638593 2022-001 Significant Deficiency - I
638594 2022-001 Significant Deficiency - I

Contacts

Name Title Type
RZM3NH5M61P6 Lilla Bryan-Hemmings Auditee
2034014400 Mary Kay Curtiss Auditor
No contacts on file

Notes to SEFA

Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Columbus House, Inc. and Subsidiaries under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Columbus House, Inc. and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets or cash flows of Columbus House, Inc. and Subsidiaries. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S Department of Housing and Urban Development Federal Program Name: Emergency Solutions Grant Program Assistance Listing Number: 14.231 Pass-Through Agencies: State of Connecticut Department of Housing and City of New Haven, Connecticut Pass-Through Numbers: CAPO 60210084, CAPO 40220089, and CAPO 40210089 Award Period: Various dates ending between May 18, 2022 and September 30, 2022 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Organization must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Organization?s procurement policy does not include the essential restrictive terminology requirements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted Context: Although the Organization did not have a policy in place with the restrictive terminology requirements as detailed in Uniform Guidance, the Organization did follow the federal procedures as it relates to the contracts under the procurements applicable to the Organization?s major program. Cause: The Organization was unaware of the restrictive terminology requirements required as part of the new procurement standards. Effect: With the absence of a compliant policy, the Organization is at risk for noncompliance as it relates to federal procurement. Repeat Finding: This was not a repeat finding. Recommendation: We recommend that the Organization review its formal procurement policies and make necessary changes to comply with the terminology requirements as set out in 2 CFR sections 200.318 and 200.326. Views of responsible officials: There is no disagreement with the audit finding.