Finding 1161861 (2024-005)

WRITTEN PROCEDURES AND POLICIES: Criteria – 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition – The Hospital has not established policies and procedures to monitor Federal awards for compliance with Uniform Guidance requirements. Cause – The Hospital has not established specific written policies and procedures relative to the management of federal awards. Effect – The Hospital is not in compliance with Federal regulations pertaining to the management of federal awards as required by the Uniform Guidance. Recommendation – The Hospital should establish written procurement policies and procedures to ensure compliance with the Uniform Guidance requirements. Response – We will develop written procedures and policies as required. Conclusion – Response accepted.