Finding Text
Significant Deficiency: Condition: The Airport does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. Context and Criteria: Entities that receive federal funds must has written policies, procedures, and standards of conduct (“policies”) as required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively) for compliance with Uniform Guidance. Cause: The Airport did not implement formal polices specifically for the administration of federal awards during the reporting period. Effect: The Airport was not in compliance with 2 CFR section 200 for the administration of federal awards during the reporting period. Recommendation: Policies and procedures for the administration of federal awards should be written to provide guidance to all program employees concerning the administrative requirements for conformance with Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: The Airport will comply with this recommendation and implement written policies and procedures for the administration of federal awards.