Finding 1224788 (2025-004)

Material Weakness Repeat Finding
Requirement
ABI
Questioned Costs
-
Year
2025
Accepted
2026-07-27

AI Summary

  • Core Issue: The System lacks written Uniform Guidance policies for federal grant compliance.
  • Impacted Requirements: Compliance with Uniform Guidance is necessary to avoid noncompliance and unallowable costs.
  • Recommended Follow-Up: Develop and implement written policies for managing federal funds.

Finding Text

Finding #2025-04: Written Uniform Guidance Policies Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds, ALN #21.027 Compliance Requirement: Allowable Cost, Activities Allowed/Unallowed, and Procurement Questioned Costs: None Condition and Cause: The System does not have written Uniform Guidance policies related to federal grant compliance. Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies. Not properly maintaining such policies leads to noncompliance and potential unallowable costs. Repeat Finding from Prior Year: No Recommendation: The System should create written Uniform Guidance policies specific to administering federal funds. Views of Responsible Officials: See System’s Corrective Action Plan

Corrective Action Plan

Finding #2025-004: Written Uniform Guidance Policies Responsible Individuals: Don Peterson, System Manager Corrective Action Plan: The System is working on developing written Uniform Guidance policies. Anticipated Completion Date: Ongoing

Categories

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1224787 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.49M