Core Issue: BREC lacks written policies and procedures for compliance with federal requirements as outlined in the Uniform Guidance.
Impacted Requirements: This affects adherence to 2 CFR 200.318-326, which mandates documentation of compliance processes.
Recommended Follow-Up: BREC should create and implement written policies to ensure staff can effectively manage federal expenditures.
Finding Text
Criteria: The Uniform Guidance requires written policies and procedures documenting how the organization
determines and complies with the applicable compliance requirements.
Condition: BREC does not currently maintain written policies and procedures for determining and documenting the
applicable compliance requirements in accordance with 2 CFR 200.318-326.
Questioned Costs: None.
Cause: Written policies and procedures for the applicable compliance requirements have not been developed.
Effect: Written policies and procedures over the applicable compliance requirements are not available to guide
staff responsible for federal expenditures.
Recommendation: We recommend that BREC develop written policies and procedures for determining and
documenting the applicable compliance requirements under the Uniform Guidance.
Repeat Finding: No.
View of Responsible Official: While BREC currently does not have any federal expenses identified as unallowable
costs applicable to this finding, a written SOP was recently developed for determining allowable costs and
procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for
federally eligible expenditures.