Finding Text
2024-004 Procurement
Federal Agency: All Federal Agencies - US Department of Transportation
Federal Program Name: All Federal Programs
Assistance Listing Number: All Assistance Listing Numbers - 20.205
Federal Award Identification Number and Year: N/A – applies to all Federal Programs
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: N/A
Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter
Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement, suspension, and debarment.
Condition: The Town’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326.
Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement.
Cause: The Town was unaware that the policy was not compliant with Uniform Guidance.
Repeat Finding: No
Recommendation: We recommend that the Town review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326.
Views of Responsible Officials: Management agrees with this finding.