Core Issue: The Organization lacks required written policies for federal grants, leading to non-compliance with Uniform Guidance.
Impacted Requirements: This finding highlights a material weakness in internal controls over compliance, repeating a prior year issue.
Recommended Follow-Up: The Organization should engage a CPA consultant to develop and implement the necessary grants management policies.
Finding Text
#2023-009 – Major Federal Award Finding – Required Policies
Nature of Finding: Compliance Finding – Uniform Guidance Administrative Requirements and Material Weakness in Internal Controls Over Compliance
This is a repeat of prior year finding #2022-010.
Criteria/Condition: The Uniform Guidance requires written policies and procedures that pertain to key matters important to the administration of federal grants.
Cause/Context: The Organization has not established the administrative policies required by Uniform Guidance.
Effect: The Organization is not in compliance with the administrative requirements of Uniform Guidance.
Recommendation: The Organization should adopt formal written policies related to grants management required by Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
Categories
Material WeaknessInternal Control / Segregation of Duties