Finding Text
Significant Deficiencies
2023-001. Written Policies
United States Department of Justice, Passed through New York State, Office of Victims Services
Crime Victim Assistance ALN: 16.575
United States Department of Housing and Urban Development
Continuum of Care Program ALN: 14.267
Criteria: Under the Uniform Guidance, federal award recipients must maintain updated written
documentation of internal control policies and procedures, which include a procurement policy that
complies with 2 CFR 200.317-327.Additionally, under Uniform Guidance, federal award recipients
must maintain a written record retention policy that complies with 24 CFR 578.103(c).
Condition: The Organization did not have written policies referencing these requirements.
Cause: The Organization’s current written policies and procedures was to be updated during the year,
but personnel changes impacted the timetable for completing this task.
Potential Effect: Not having the updated policies and procedures could weaken the internal controls
over expenditures charged to the federal award.
Questioned Costs: None reported.
Identification of a Repeat Finding: This is a repeat finding, related to the 2022 audit, finding #2022-
001.
Recommendation: The Organization should update their policies and procedures manual to ensure
compliance with the procurement requirements at 2 CFR 200.317-327, and the impact of 24 CFR
578.103(c).
Views of Responsible Officials of Auditee: The Organization agrees with the finding and will update the
written policies and procedures to comply with the Uniform Guidance requirements.