Finding Text
INTERNAL CONTROL OVER COMPLIANCE: WRITTEN COMPLIANCE POLICIES AND PROCEDURES – significant deficiency. Condition: While certain compliance requirements have been formally documented, CAFF has not documented all required compliance policies and procedures (procurement, subrecipient monitoring, allowable costs), etc. Questioned Cost: None Effect: Without adequate compliance policies and procedures, there is risk that the system of internal control over compliance may not identify related errors, fraud, waste and/or abuse. Cause: This is the first Single audit undergone by Community Alliance with Family Farmers (CAFF) in a decade as Federally funded grants significantly increased in 2022. Recommendation: CAFF should identify all required Uniform compliance requirements under each grant and ensure that written policies and procedures exist, including key internal controls over compliance. Job descriptions should be updated accordingly. Status: See the Agency’s Corrective Action Plan on page 35.