Finding Text
Procurement in Compliance with Uniform Guidance
Federal Program Information:
Funding agency: U.S.
Department of the
Treasury
Title: COVID-19 - State and
Local Fiscal Recovery Funds
Assistance Listing Number:
21.027
Criteria or Specific Requirement: In accordance with 2 CFR §200.320, the auditee is responsible
for following its procurement procedures provided that the procedures conform to applicable
Federal Statutes and the procurement requirements identified in 2 CFR §200.320.
Condition: During major program testing, auditors inquired about the County’s procurement
procedures. The County does not have a written procurement policy, and therefore is not in
compliance with Uniform Guidance.
Context: There is no written procurement policy in accordance with Uniform Guidance being
followed.
Questioned Costs: None
Effect: The County could expend federal funds on equipment or capital assets without getting the
proper quotes or approvals.
Cause: There is no written procurement policy in accordance with Uniform Guidance being
followed.
Repeat: No
Auditor's Recommendation: We recommend the County adopt a written procurement policy in
accordance with the Uniform Guidance and provide the policy to each department that expends
federal awards.
View of Responsible Officials: We agree with the finding and have developed a corrective action
plan.
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