Finding Text
Condition: The Organization?s Accounting Policies Manual does not contain any references to federal award administration requirements. Criteria: There are multiple references contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that state that the requirements for federal award administration should be part of the Organization?s written policies. Cause: The Organization?s manual has not been updated for the Uniform Guidance, which generally was effective for awards received after December 25, 2014. Context: The Organization has not received significant federal funding in prior years and management was not familiar with federal award administration requirements. Effect or Potential Effect: The Organization did not comply with Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adopt all applicable policies contained in the CFR. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed. United Way will adopt written policies for Federal Award Administration. Draft