Finding 1074625 (2023-001)

Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027. Criteria: Part 200.318 Title 2 CFR, states that non-Federal entities must have and use documented procurement procedures. Condition: The Organization executed transactions meeting the procurement requirement without a procurement policy. Cause: A breakdown in the in the Organization’s internal controls over procurement did not allow the Organization to maintain complete and thorough documentation to support the procurement process. Effect or potential effect: The control deficiency is a material weakness that results in the reasonable possibility that material noncompliance with procurement requirements of the federal program will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Organization should formally adopt a written procurement policy. Views of Responsible Officials: The Organization will draft, adopt, and implement a procurement policy.