Finding Text
#2024-004: Written Uniform Guidance Policies Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Compliance Requirement: Allowable Costs/Cost Principles, Procurement and Suspension and Debarment, Cash Management Questioned Costs: None Condition and Cause: The District does not have written policies for allowable costs/cost principles or suspension and debarment in accordance with Uniform Guidance. Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for allowable costs/cost principles, suspension and debarment, and cash management. Not properly maintaining such policies may lead to noncompliance and potential unallowable costs or business with suspended vendors. Repeat Finding from Prior Year: No. Recommendation: The District should create written policies in accordance with Uniform Guidance. Response/Corrective Action Plan: The District is in agreement with the finding. See District’s Corrective Action Plan.