Finding Text
Finding 2023-002: Written Uniform Guidance Policies Federal Program Affected: Airport Improvement Program Grant (ALN #20.106) Compliance Requirement: Activities Allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment Questioned Costs: None Condition and Cause: The Association does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of policies may increase the likelihood of noncompliance. Repeat Finding from Prior Year: 2022-002 Recommendation: We recommend the Association adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Association agrees with the above finding. See Corrective Action Plan.