Finding Text
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.