Finding Text
Criteria: Per the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards, the city must implement and follow policies and procedures relating to the procurement and suspension and debarment standards.
Condition: During our audit testing, the City was unable to provide supporting documentation for one of the three contractors tested to ensure the proper procurement standards were followed in accordance with Uniform Guidance.
Cause: The City did not have adequate internal controls to ensure documentation was maintained relating to their procurement standards.
Effect: Non-compliance could affect funding in future years.
Recommendation: We recommend the City follow it’s established internal procurement policies and procedures.
Organization Response: Management agrees with this finding.