Finding Text
Finding Type. Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance (Procurement and Suspension and Debarment)
Program. Drinking Water State Revolving Fund Cluster (CFDA# 66.468); U.S. Department of Environmental Protection Agency; Passed through the Oregon Infrastructure Finance Authority of the Oregon Business Development Department; Project number S22008.
Criteria. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition. The District did not have documented procurement standards to comply with 2 CFR sections 200.318 through 200.326.
Cause. The District was not aware that written policies were required for these areas in accordance with 2 CFR Part 200.
Effect. As a result of this condition, the District did not fully comply with 2 CFR Part 200 applicable to the above noted grant.
Questioned Costs. No costs have been questioned as a result of this finding.
Recommendation. We recommend that the District develop a policy as soon as practical, but no later than the end of fiscal year 2024, to comply with 2 CFR sections 200.318 through 200.326.
View of Responsible Officials. We agree with the recommendation and will develop procedures to comply with the Uniform Guidance applicable to grants.