Finding Text
Finding 2024-003: Uniform Guidance Written Policies and Procedures - Significant Deficiency Federal Program: Assistance Listing # 20.106 - Airport Improvement Program Repeat Finding: No 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 Federal Aviation Administration Program, it was noted that the Airport 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 Airport management failed to adopt the required written policies/procedures. Effect or Potential Effect: The Airport is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Recommendation: We recommend that the Airport draft and adopt the written policies/procedures required by the Uniform Guidance. Management's Response: The Airport will draft and adopt the written policies/procedures required by the Uniform Guidance.