Audit 6161

Internal Controls over Federal Procurement Condition: During our audit, we discovered the City did not follow written procedures under their purchasing policy dated November 24, 2019. Criteria: The City’s policy requires competitive quotations for all federally funded purchases over $10,000. If competitive quotations do not occur, the purchaser must document one of the following exceptions: the item is available only from a single source, an emergency will not allow a delay from competitive solicitation or the federal awarding agency authorizes noncompetitive proposals in writing. Cause: The City could not provide evidence of competitive quotations nor documentation for the aforementioned exceptions related to the Coronavirus State and Local Fiscal Recovery Funds (major program 21.027C). Effect: The City did not have proper controls in place to ensure the procurement policy was being followed. Recommendation: The City should continuously review, on a recommended annual basis, their written policies and procedures to adhere to ongoing changes in the current environment. Management Response: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis.

Internal Controls over Federal Procurement Condition: During our audit, we discovered the City did not follow written procedures under their purchasing policy dated November 24, 2019. Criteria: The City’s policy requires competitive quotations for all federally funded purchases over $10,000. If competitive quotations do not occur, the purchaser must document one of the following exceptions: the item is available only from a single source, an emergency will not allow a delay from competitive solicitation or the federal awarding agency authorizes noncompetitive proposals in writing. Cause: The City could not provide evidence of competitive quotations nor documentation for the aforementioned exceptions related to the Coronavirus State and Local Fiscal Recovery Funds (major program 21.027C). Effect: The City did not have proper controls in place to ensure the procurement policy was being followed. Recommendation: The City should continuously review, on a recommended annual basis, their written policies and procedures to adhere to ongoing changes in the current environment. Management Response: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis.

Internal Controls over Federal Procurement Condition: During our audit, we discovered the City did not follow written procedures under their purchasing policy dated November 24, 2019. Criteria: The City’s policy requires competitive quotations for all federally funded purchases over $10,000. If competitive quotations do not occur, the purchaser must document one of the following exceptions: the item is available only from a single source, an emergency will not allow a delay from competitive solicitation or the federal awarding agency authorizes noncompetitive proposals in writing. Cause: The City could not provide evidence of competitive quotations nor documentation for the aforementioned exceptions related to the Coronavirus State and Local Fiscal Recovery Funds (major program 21.027C). Effect: The City did not have proper controls in place to ensure the procurement policy was being followed. Recommendation: The City should continuously review, on a recommended annual basis, their written policies and procedures to adhere to ongoing changes in the current environment. Management Response: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis.

Internal Controls over Federal Procurement Condition: During our audit, we discovered the City did not follow written procedures under their purchasing policy dated November 24, 2019. Criteria: The City’s policy requires competitive quotations for all federally funded purchases over $10,000. If competitive quotations do not occur, the purchaser must document one of the following exceptions: the item is available only from a single source, an emergency will not allow a delay from competitive solicitation or the federal awarding agency authorizes noncompetitive proposals in writing. Cause: The City could not provide evidence of competitive quotations nor documentation for the aforementioned exceptions related to the Coronavirus State and Local Fiscal Recovery Funds (major program 21.027C). Effect: The City did not have proper controls in place to ensure the procurement policy was being followed. Recommendation: The City should continuously review, on a recommended annual basis, their written policies and procedures to adhere to ongoing changes in the current environment. Management Response: The City will work to establish changes to ensure future policies and procedures are reviewed on a regular basis.