Finding Text
Statement of condition: For the Provider Relief Funds, there were no written policies and procedures.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) 200.302 (b)(6) and (7) states that the non-federal entity must establish written procedures to implement the requirements of 2 CFR 200.305 and written procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E as well as terms and conditions of the Federal award.
Cause of condition: No controls to establish written policies and procedures when Federal awards are received.
Effect of condition: During testing, it was noted that there were no written policies and procedures regarding the Federal award.
Context: Policies and procedures were verbally communicated or written during fieldwork to assist with testing.
Recommendation: To establish written policies and procedures for Federal awards.
Views of responsibile officials and planned corrective actions: Management agrees with this finding and will write policies and procedures for Federal awards.