Finding 607015 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-02-16

AI Summary

  • Core Issue: Lack of written policies for allowable costs, conflicts of interest, and procurement related to federal awards.
  • Impacted Requirements: Noncompliance with 2 CFR 200.302(b)(7) and 2 CFR 200.318(c)(1) may lead to issues.
  • Recommended Follow-up: Management plans to create a Federal Award Policy and Procedure Manual for future federal awards.

Finding Text

Federal Agency: U.S. Small Business Administration Federal Program: 59.075 Shuttered Venue Operators Program Grant Period: Year ended September 30, 2022 Criteria: 2 CFR 200.302(b)(7), 2 CFR 200.318(c)(1) Condition: Written policies and procedures for the determination of allowable of costs, conflicts of interest, and procedures for procurement transactions surrounding federal awards were not available. Cause: Unfamiliarity with requirements stated in 2 CFR 200 of the Uniform Guidance. Potential Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: In the event of receipt of future Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for federal awards management. Responsible Person: Tim Stephens, Executive Director

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 30573 2022-001
    Significant Deficiency
  • 30574 2022-002
    Significant Deficiency
  • 607016 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
59.075 Shuttered Venue Operators Grant Program $1.78M