Finding: 2022-004 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance (repeat finding) Auditor Description of Condition and Effect: Although the Authority has processes in place to cover these areas, the Authority lacks formal written policies covering these areas. As a result of this condition, the Authority did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the Authority ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year September 30, 2023. Corrective Action: We agree with the finding and will update and clarify our policies to conform with the applicable Uniform Guidance. Responsible Person: John Stapleton, Director Anticipated Completion Date: June 30, 2023