Finding Text
(Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #14.228 Community Development Block Grants - CV - Small Business Assistance Program, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: C000082605 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs, cash management and procurement. Condition/Context: While the Center has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented in written form to ensure compliance with the areas of allowability of costs, cash management or procurement as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Center does not typically receive/expend federal financial assistance and as such, was not initially aware of the requirements within Uniform Guidance to have formal, written policies and procedures in place. Effect: The Center is not in compliance with this requirement of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Center management prepare the required written policies/procedures related to allowability of costs, cash management and subrecipient monitoring in accordance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.