Finding Text
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Department currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Department has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Department runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The Town and School Department should review their Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.