Finding Text
WRITTEN POLICIES AND PROCEDURES / CRITERIA/ UNIFORM GUIDANCE 2 CFR PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, SUBPART D - POST FEDERAL AWARD REQUIREMENTS SECTION 200.300 THROUGH 200.346 REQUIRES THAT THE GRANTEE ESTABLISH WRITTEN POLICIES AND PROCEDURES FOR ADMINISTRATION OF THE APPLICABLE FEDERAL COMPLIANCE REQUIREMENTS. / CONDITION / THE CITY HAS APPROVED WRITTEN POLICIES AND PROCEDURES FOR PROCUREMENT AND CONFLICTS OF INTEREST. HOWEVER, THE APPROVED PROCEDURES DO NOT CONTAIN ALL THE REQUIRED ELEMENTS OF THE UNIFORM GUIDANCE. / CAUSE / THE CITY WAS NOT AWARE THAT UNIFORM GUIDANCE REQUIRED WRITTEN POLICIES AND PROCEDURES FOR EACH APPLICABLE COMPLIANCE REQUIREMENT / EFFECT / THE RISK OF NONCOMPLIANCE WITH AN APPLICABLE COMPLIANCE REQUIREMENT IS INCREASED WITHOUT WRITTEN POLICIES AND PROCEDURES. / QUESTIONED COSTS / THERE ARE NOT ANY QUESTIONED COSTS AS A RESULT OF THIS FINDING. / PERSPECTIVE / THE CONDITION WOULD BE CONSIDERED SYSTEMATIC, IN THAT THE CITY'S WRITTEN PROCEDURES DO NOT ADDRESS THE REQUIREMENTS OF UNIFORM GUIDANCE. / PRIOR FINDING / THE CITY DID NOT HAVE A SINGLE AUDIT IN THE PRIOR YEAR, AND THEREFORE PRIOR AUDIT FINDINGS DO NOT APPLY TO THIS MATTER. / RECOMMENDATIONS / THE CITY SHOULD REVIEW THE REQUIREMENTS OF EACH FEDERAL PROGRAM AND DEVELOP WRITTEN POLICIES AND PROCEDURES FOR EACH APPLICABLE COMPLIANCE REQUIREMENT. THE CITY SHOULD ADOPT A WRITTEN GRANT MANAGEMENT POLICY THAT INCORPORATES UNIFORM GUIDANCE AND IS APPLICABLE TO FEDERAL AWARDS. / MANAGEMENT RESPONSE / THE CITY AGREES WITH THE FINDING. IN SUBSEQUENT YEARS, THE CITY WILL REVIEW THE FEDERAL PROGRAMS AND DEVELOP WRITTEN POLICIES AND PROCEDURES THAT ADDRESS THE ADMINISTRATION OF EACH APPLICABLE FEDERAL COMPLIANCE REQUIREMENT IN CONFORMITY WITH UNIFORM GUIDANCE.