Finding Text
Condition, criteria and perspective information: While based upon our audit procedures performed in the current year associated with the major program, the School complied in with the requirements, more formalized documentation of how the School addressed specific compliance requirements (both within the grant documents itself and the federal compliance supplement) prior to the end of the year. The School should ensure all personnel have evaluated the School’s grant requirements upon awarding of the grant and documented the School’s internal control processes for ensuring compliance, with grant documents, School established policies and procedures, and OMB requirements. This provides the School the ability to ensure compliance with such requirements in a timely manner. Effect or potential effect: Compliance with a requirement may not be met. Cause: Established policies and procedures should provide for additional enhancements and detailed documentation thereof, as to how the School has met the specific compliance requirements of each grant on an annual basis. Questioned cost: Not applicable - None. Identification as a repeat finding: This is a similar finding as reported in the immediate prior year (2023-002); as indicated above, the School continues to address has addressed certain corrective action toward. Auditor’s recommendations: We recommend management continue to review adopted policies and procedures surrounding federal award programs and compliance thereto, be enhanced by additional review to OMB Uniform Guidance and the Compliance Supplement to further delineate and document the School’s compliance with the specific compliance requirements of each federal award program the School receives annually.