Finding Text
Finding Type: Immaterial noncompliance. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to the preparation of the schedule of federal awards and the allowability of costs charged to federal programs (?200.300 - 328). Condition/Finding: Although the Authority has processes in place to cover these areas, the Authority lacks formal written policies covering all these areas. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the Authority did not fully comply with the Uniform Guidance applicable to the above noted grant. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Authority ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year September 30, 2023. View of Responsible Officials (Corrective Action): See corrective action plan.