Finding 1056044 (2023-001)

MATERIAL WEAKNESSES 2023-001 - Procurement Policy Federal Program Information: Department of Environmental Protection: 66.468 / 66.483 Drinking Water State Revolving Fund Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR section 200.318 through 200.327. Condition: During audit procedures, it was identified that the Royalton Fire District did not have a procurement policy consistent with federal compliance standards. Cause: The District did not adopt a procurement policy consistent with federal regulations. Effect: By not having a compliant federal procurement policy, the District is at an increased risk for making unallowable purchases. Identification of Questioned Costs: None identified. Context: A review was conducted of the Distict’s procurement policy and the policy was not in compliance with Uniform Guidance. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District adopt a federal procurement policy that is consistent with Uniform Guidance. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the District.