Finding 1130977 (2024-003)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-04-10
Audit: 353256
Auditor: Rfh PLLC

AI Summary

  • Core Issue: The District lacks written procurement policies as required by Uniform Guidance, specifically Sections 200.318(a) and 200.319(c).
  • Impacted Requirements: The absence of these policies means the District is not fully aligned with the procurement methods outlined in Section 200.320.
  • Recommended Follow-Up: The District should create and implement written procurement policies that meet Uniform Guidance standards and detail the allowed procurement methods.

Finding Text

Criteria: In accordance with Uniform Guidance, Section 200.318(a), and 200.319(c) a non-Federal entity must have written procurement procedures that conform to procurement methods identified in the Uniform Guidance at Section 200.320. Condition: The District has not adopted written policies as required by 200.318(a) and 200.319(c) that are consistent with the methods of procurement outlined in Section 200.320 of the Uniform Guidance. Cause: The District received federal funds for a construction project. The District typically does not receive federal funding and is unfamiliar with the written procurement requirements of the Uniform Guidance. Effect: The District did not have written procurement policies that complied with the procurement standards of Uniform Guidance. However, due to the State’s threshold for bidding and oversight requirements of the program, the District complied, in all material respects, with the procurement methods allowed under the Uniform Guidance. Recommendation: We recommend that the District document written procurement policies that comply with the Uniform Guidance and include in those policies the allowed methods of procurement under Section 200.320. Response: Management agrees with the finding and will prepare or have prepared a written procurement policy which complies with the requirements of Uniform Guidance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 554535 2024-003
    Significant Deficiency Repeat
  • 554536 2024-004
    Material Weakness
  • 1130978 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $760,883
21.027 Coronavirus State and Local Fiscal Recovery Funds $686,718