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.