Finding Text
Condition: Management has inadequate knowledge of the federal award requirements for administration of federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.303, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), generally effective for awards made after December 25, 2014, requires a recipient of federal awards to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that they manage the Federal Award in compliance with statutes, regulations, terms, and conditions of the awards. Cause: Management had minimal knowledge of the Uniform Guidance requirements for federal awards. 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 have adequate internal controls in place over compliance with the Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. 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.