Wendell Foster's Campus for Developmental Disabilities, Inc.Non-Profit

Significant Deficiency: Condition: Wendell Foster does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards in their existing comprehensive accounting manual. Context and Criteria: Entities that receive federal funds must have written policies, procedures, and standards of conduct (“policies”) as required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively) for compliance with Uniform Guidance. Cause: Program employees did not implement formal polices specifically for the administration of federal awards until after the reporting period. Effect: Wendell Foster was not in compliance with 2 CFR section 200 for the administration of federal awards during the reporting period. Recommendation: Policies and procedures for the administration of federal awards should be written to provide guidance to all program employees concerning the administrative requirements for conformance with Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: The formal policy was written, incorporated in to our comprehensive accounting policies manual, and approved by the board of directors on February 25, 2026.