Finding Text
Finding No. 2023-001: Written Uniform Guidance Policies
Federal Program Affected: Child Care and Development Block Grant (ALN #93.575)
Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and
Debarment, Subrecipient Monitoring
Questioned Costs: None
Condition and Cause: The Company does not have written internal control processes which are mandatory to meet
the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities
allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result
in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance
occurring.
Repeat Finding from Prior Year: N/A
Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance.
Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.