Finding 1073260 (2023-003)

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Requirement
I
Questioned Costs
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Year
2023
Accepted
2024-09-13
Audit: 319547
Organization: Town of Edinburg (VA)

AI Summary

  • Core Issue: No written procurement policies exist for federal awards, failing to meet Uniform Grant Guidance.
  • Impacted Requirements: Compliance with 2 CFR 200, Subparts D and E is not achieved due to missing policies.
  • Recommended Follow-Up: Finalize and implement the drafted Procurement Policy to ensure compliance with federal standards.

Finding Text

Federal Procurement Policies Condition: There are no written procurement policies specific to the federal awards cost principle requirements under Uniform Grant Guidance. Existing procurement policies are minimal and do not meet federal requirements. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Cause: Certain required policies under 2 CFR 200, Subparts D and E are not present. Effect: Lack of required policies may create noncompliance with regulations as stated requirements may not be followed. Recommendation: Develop procurement policies and financial policies that meet federal standards. Views of Responsible Officials and Planned Corrective Action: The Treasurer has drafted a Procurement Policy for Council to review and approve for implementation.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $2.98M
21.027 Coronavirus State and Local Fiscal Recovery Funds $481,474