Audit 333983

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans to develop a policy that adheres to all requirements.

Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027 Condition The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority is required to include provisions from Appendix II of the Uniform Guidance in procurement contracts. The Authority does not include language in all contracts containing the provisions required by the Uniform Guidance. Criteria Under the requirements in the Uniform Guidance, all required applicable provisions contained in Appendix II to the Uniform Guidance are to be included in procurement contracts. Cause Provision language required by Appendix II of the UG was not included one procurement contract viewed. Effect The lack of the Authority’s adherence to the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation Management should update existing written procurement contracts to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action Management recognizes the importance of compliance with the Uniform Guidance and plans include language in future contracts that adheres to all requirements.