Finding Text
Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain
requirements. These areas include allowability of costs, cash management, procurement,
subrecipient monitoring and conflicts of interest.
Condition: As part of our audit of the Congressional Directives Grant Program, it was noted that the
Organization did not adopt written policies/procedures surrounding certain areas to comply with the
requirements of the Uniform Guidance.
Questioned Costs: N/A
Context: The Organization does not have in place a number of written policies/procedures
surrounding their administration of federal awards.
Cause: The Organization management failed to adopt the required written policies/procedures.
Effect or Potential Effect: The Organization is not in compliance with the written policy/procedure
requirements of the Uniform Guidance.
Recommendation: We recommend that the Organization draft and adopt the written
policies/procedures required by the Uniform Guidance.
Management's Response: The Organization will draft and adopt the written policies/procedures
required by the Uniform Guidance.