Finding Text
2022-001 Written Uniform Guidance Policies and Procedures Federal Program: Department of Health and Human Services Federal Assistance Listing 93.575 - Child Care and Development Block Grant Criteria: Uniform Guidance requires written procedures for cash management and determining the allowability of costs in accordance with Subpart E - Cost Principles. Condition: Ozarks Regional YMCA did not have written procedures for cash management (2 CFR 200.302(b)(6)) and allowable costs determination (2 CFR 200.302(b)(7)) in accordance with Uniform Guidance requirements. Questioned Costs: $0 Cause: Ozarks Regional YMCA's written policies and procedures were not updated to include required Uniform Guidance policies. Indentification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2021-001. Effect: Employees of Ozarks Regional YMCA could enter into a transactions that is not in compliance with Uniform Guidance requirements. Recommendation: We recommend Ozarks Regional YMCA draft and adopt written procedures in accordance with Uniform Guidance requirements. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures. The board of directors will vote to approve the policies during the second quarter of 2024.