Finding Text
Section III - Federal Awards Findings and Questioned Costs
MATERIAL WEAKNESSES
2023-001 - Procurement Policy
Federal Program Information:
Department of Environmental Protection:
66.458/66.482 Clean Water State Revolving Funds Cluster
21.027 Coronavirus State Local Fiscal Recovery Funds
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 Town of Van Buren 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 Town is at an increased
risk for making unallowable purchases.
Identification of Questioned Costs: None identified.
Context: A review was conducted of the Town’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 Town 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.