Audit 339675

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.

21.027 – Coronavirus State and Local Fiscal Recovery Funds Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls Criteria: 2 CFR Part 200.320(b) indicates “Formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient.” Condition: During the fiscal year, the County Fair entered into a contract which exceeded the County’s simplified acquisition threshold of $250,000 but did not use formal procurement methods. Cause: The County Fair did not obtain sealed bids or proposals. Effect: By not following formal procurement methods, the County may pay more for goods and services than is necessary. Questioned Costs: $285,543 Recommendations: The County should establish and follow procurement policies and procedures to ensure the County as a whole adheres to requirements established by the Federal Government. Views of Responsible Officials: Hood River County will be working with the County Fair Board in the coming fiscal year to make corrections. The U.S. government requires recipients of federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance. Hood River County is training personnel to be mindful of following this guidance when making purchases.