Finding Text
2023-001 Uniform Guidance Written Policies and Procedures
Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance.
Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards.
Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements.
Effect: The City was out of compliance with this requirement.
Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements.
Management Response:
The City has unwritten policies and procedures regarding federal grant monies, and is working to implement a formal policy in 2024.