Finding Text
Finding 2022-005: Written Policies and Procedures Assistance Listing Number and Title: 59.075 Shuttered Venue Operators Grant Program Federal Agency: Small Business Administration Federal Award Number: SBAHQ21SV004136 Grant Period: 7/12/2021 through 6/30/2022 Criteria Non-federal entities are required to have written policies, procedures, and standards of conduct in compliance with the requirement of the Uniform Guidance. Condition The Organization does not have written policies for advance payment/reimbursements, allowable costs, and conflict of interest, etc., as required by 2 CFR 200, Subparts D and E. Cause There were not staff resources available to document the appropriate policies and procedures. Effect Staff could be unclear of federal contract requirements without documented policies and procedures. Context The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit conducted under the rules of the Uniform Guidance. Recommendation Develop the applicable written policies before an audit under the Uniform Guidance is conducted.