Finding Text
2022-002 - Written Policies Required by the Uniform Grant Guidance Finding Type: Immaterial noncompliance. Programs: American Recovery Plan Act (ALN #21.027) 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 preparation of the SEFA, allowability of costs charged to federal programs, controlled activities over allowable costs and allowable activities, cash management, financial management, general procurement standards, compensation/payroll, relocation cost of employees, and travel costs (?200.300 - 328)). Condition/Finding: Although the County has processes in place to cover these areas, the County lacks formal written policies covering 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 County did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the County ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023.