Finding Text
Uniform Guidance Compliance Condition: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to adopt written policies relative to all federal awards. Criteria: Archway Station, Inc. has not developed and adopted written policies as required by the Uniform Guidance. Context: During the course of our single audit testing procedures, we noted Archway Station, Inc. had not developed and adopted the required written policies. No questioned costs were noted. Cause: Archway Station, Inc. was not aware of the Uniform Guidance requirement for written policies. Effect: Federal funds could be expended that do not meet Uniform Guidance requirements. Auditors’ Recommendations: We recommend that Archway Station, Inc. 1) develop and adopt written policies in compliance with the Uniform Guidance, and 2) incorporate ongoing grant training for personnel to stay current with all federal grant requirements including Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We agree with the recommendation and will 1) develop and adopt written policies, procedures, and standards of conduct in compliance with the Uniform Guidance, and 2) initiate ongoing grant training for applicable personnel.