Finding 1149611 (2024-001)

2024-001 - Uniform Guidance Written Policies/Procedures - Material Weakness/Noncompliance Federal Program: Assistance Listing #16.812 Second Change Act Reentry Initiative, Passed Through Pennsylvania Commission on Crime and Delinquency, Pass-Through Entity Identifying Number: 36758 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs, cash management, procurement, travel, conflict of interest and subrecipient monitoring. Condition/Context: While the Organization has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs, cash management, procurement, travel, conflict of interest or subrecipient monitoring as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Organization has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Organization is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Organization management prepare the required written policies/procedures related to allowability of costs, cash management, procurement, travel, conflict of interest and subrecipient monitoring outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.