Core Issue: The Organization lacks required written policies for managing federal grants, leading to non-compliance with Uniform Guidance.
Impacted Requirements: Failure to meet the administrative requirements outlined in the Uniform Guidance affects internal controls over compliance.
Recommended Follow-Up: Engage a CPA consultant to develop and implement the necessary formal written policies for grants management.
Finding Text
#2022-010 - Major Federal Award Finding - Required Policies
Nature of Finding: Compliance Finding - Uniform Guidance Administrative Requirements and Material Weakness in Internal Controls Over Compliance
Criteria/Condition: The Uniform Guidance requires written policies and procedures that pertain to key matters important to the administration of federal grants.
Cause/Context: The Organization has not established the administrative policies required by Uniform Guidance.
Effect: The Organization is not in compliance with the administrative requirements of Uniform Guidance.
Recommendation: The Organization should adopt formal written policies related to grants management required by Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
Categories
Material WeaknessInternal Control / Segregation of Duties