Finding 1090293 (2024-004)

Criteria: Per Title 2 U.S. Code of Federal Regulations §200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327. This finding was reported in the previous year as number 2023-005. Condition: The District did not implement a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327 until November 13, 2023. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards prior to adopting documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327. Effect: The District did not meet federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327, until November 13, 2023. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327 until November 13, 2023. Recommendation: We recommend that the District continue to follow the written procurement policy adopted on November 13, 2023, to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor’s recommendations will be adopted.