Finding Text
Significant Deficiencies 2024-001. Allowable Costs/Cost Principles United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Criteria: Under the Uniform Guidance, federal award recipients must maintain updated written documentation of internal control policies and procedures, which include a procurement policy that complies with 2 CFR 200.317-327. Additionally, under Uniform Guidance, federal award recipients must maintain a written record retention policy that complies with 24 CFR 578.103(c). Condition: The Organization did not have written policies referencing these requirements. Cause: The Organization’s current written policies and procedures was to be updated during the year, but personnel changes impacted the timetable for completing this task. Effect: Not having the updated policies and procedures could weaken the internal controls over expenditures charged to the federal award. Identification of a Repeat Finding: This is a repeat finding from the prior year, 2023-001. Questioned Costs: Dollar amount undetermined. Recommendation: The Organization should update it’s policies and procedures manual to ensure compliance with the procurement requirements at 2 CFR 200.317-327, and the impact of 24 CFR 578.103(c). Views of Responsible Officials of Auditee: The Organization agrees with the finding and will update the written policies and procedures to comply with the Uniform Guidance requirements.