Finding 655572 (2022-003)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-26

AI Summary

  • Core Issue: The District's written policies and procedures do not fully comply with the Uniform Guidance for federal awards.
  • Impacted Requirements: Compliance with specific written policies related to federal funding, particularly regarding allowable costs and tracking COVID-19 initiative efforts.
  • Recommended Follow-up: Enhance policies to align with Uniform Guidance and implement a system to track employee time on COVID-19 initiatives.

Finding Text

2022-003 Enhancement of Policies and Procedures for Federal Awards Criteria: The Uniform Guidance administrative requirements and cost principles apply to federal funding awarded on or after December 25, 2014, 2 CFR 200, Subpart D ? Post Federal Award Requirements and Subpart E ? Cost Principles of the Uniform Guidance require specific written policies relative to federal awards. Questioned Costs: None. Condition: During our audit procedures we identified that the written policies and procedures of the District do not directly address all required compliance areas with the Uniform Guidance for federal programs. Additionally, documentation could be improved to track and identify time spent directly on COVID-19 initiatives. Repeat Finding: No. Cause: The District has not developed the policies and procedures required by the Uniform Guidance. Effect: The District is susceptible to an increase risk of noncompliance with federal awarding requirements as they relate to allowable costs. Recommendation: The written policies and procedures of the District should be enhanced to ensure compliance with the Uniform Guidance as it relates to allowable costs. The District should implement a way of tracking the time and effort spent by employees on COVID-19 initiatives. View of Responsible Official: The District will create policies and procedures specific to the compliance requirements as stated by the Uniform Guidance. Additionally, the District will meet to determine the most effective way to document time and effort on COVID-19 initiatives.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 79129 2022-002
    Material Weakness
  • 79130 2022-003
    Significant Deficiency Repeat
  • 655571 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $750,000