Finding Text
The Uniform Guidance requires a non-federal entity that has expended federal awards to have written policies pertaining to its federal grants for payments, procurement, allowable costs charged to federal programs, and compensation. Although the Organization has processes and written policies, there is no formal written policies and procedures that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance due to changes in accounting personnel and accounting systems. As a result of this condition, the Organization can potentially not comply with criteria requirements under the Uniform Guidance.