Finding 1136343 (2024-001)

NONCOMPLIANCE 2024-001 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years 70907 - June 24, 2022 - September 30, 2024 Questioned Costs $0 Condition: The Organization's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs. Criteria: The Organization must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The Organization was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The Organization should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop an updated accounting and procedures manual that includes written policies and procedures related to all applicable compliance areas under Uniform Guidance by July 2025.