Finding Text
Written Policies and Procedures
Significant Deficiency in Internal Control Over Compliance
Criteria – The Uniform Guidance requires a non-federal entity that has expended federal awards
to have written procedures related to (1) federal payments, including methods to minimize the time
elapsing between the transfer of federal funds and the disbursement by the non-federal entity
(§200.302(b)(6)) and (2) allowability of costs in accordance with the Uniform Guidance and the
terms and conditions of the federal award (§200.302(b)(7)).
Condition – There are no written policies and procedures related to federal payments and
allowability of costs as of December 31, 2023.
Cause – Written policies and procedures related to federal payments and allowability of costs were
not created and implemented by Civic Arts.
Effect – Civic Arts is not in compliance with the Uniform Guidance.
Recommendations – Civic Arts should prepare and implement written policies and procedures
related to federal payments and allowability of costs.