Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.
Federal Agency: All Federal Agencies
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters (Noncompliance)
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of
procurement, suspension, and debarment.
Condition: The City’s procurement standards do not include the essential elements as outlined in
2 CFR sections 200.318 through 200.326.
Questioned costs: None noted.
Context: Although the City did not have a policy in place in conformity with the federal uniform
guidance criteria, the City did follow its procedures as they relate to the contracts under the
procurements applicable to the City’s major program.
Cause: The City did not have the resources necessary to implement a conforming policy during the
fiscal year under audit.
Effect: With the absence of a compliant policy, the City is at risk for noncompliance as it relates to
federal procurement.
Repeat Finding: Yes, repeat of finding 2022-001.
Recommendation: We recommend that the City review its formal procurement policies and make
necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of responsible officials: Management agrees with this finding.