Finding Text
Criteria Uniform Guidance 2 CFR Part 200 Uniform Administrative Requirements, Cost Principle, and Audit requirements for Federal Awards requires that the grantee establish written policies and procedures for administration of applicable federal compliance requirements. Condition The District does not have established written polices and procedures for the administration of federal awards including the determination of the allowability of costs and procedures for procurement transactions surrounding federal awards. Cause The District was not aware of the Uniform Guidance requirements related to written policies and procedures. Effect Without written policies instances of noncompliance with direct and material requirements may occur. Questioned Costs There are no questioned costs as a result of this finding. Recommendations It is recommended that management develop a written policy and procedures manual related to all aspects of grant funding including cost principles and procurement, suspension and debarment. In addition, management and staff who are involved with federal programs should become familiar with requirements stated in 2 CFR 200 of the Uniform Guidance. Management Response The District agrees with the finding and will work towards written policy and procedure manuals.