Finding Text
Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the HRA has not developed written procedures required by the Uniform Guidance. Criteria: The HRA must establish and maintain effective internal control over federal awards that provides reasonable assurance that the HRA is managing federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Awards. Cause: The HRA did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The HRA was out of compliance with this requirement. Recommendation: The HRA should implement written policies and procedures to adhere to the above-mentioned Uniform Guidance requirements. Management Response: The HRA will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.