Finding Text
2022-002 WRITTEN FEDERAL PROCEDURES
Federal Agency: Department of Agriculture, Department of Education
Federal Program or
Cluster:
Child Nutrition Cluster
Education Stabilization Fund
Assistance Listing
Number: 10.553, 10.555, 84.425D
Federal Award
Numbers and Years
Award Period 7/1/2021-6/30/22: K397
Award Period 3/13/20-9/30/22: S425D200013
Award Period 3/13/20-9/30/23: S425D210013
Condition: The School's accounting and procedures manual did not include written
policies or procedures that address all applicable compliance areas under the
Uniform Guidance; for instance, cash management, allowable costs, and
period of performance.
Criteria: The School must establish and maintain effective internal controls over
Federal awards that provide reasonable assurance that the non-Federal entity
is managing Federal awards in compliance with Federal statutes,
regulations, and the terms and conditions of the Federal award as stated in 2
CFR Section 200.302.
Cause: The School was inattentive to all of the requirements in the Uniform
Guidance.
Effect: The absence of documented policies and procedures could result in
noncompliance with the terms of federal awards.
Recommendation: The School should document and adhere to written policies and procedures
that reflect current OMB requirements under the Uniform Guidance. This
accounting and procedures manual should be monitored and revised
annually as necessary.
Identification of
repeat findings:
This finding is a repeat finding previously included as finding number 2021-
002 in the audit of the financial statements for the year ended June 30, 2021.
View of Responsible
Officials and Planned
Corrective Actions:
Management agrees with the finding. The necessary written documentation
to comply with the Uniform Guidance will be prepared by December 31,
2024.
- 34