Finding 1142472 (2024-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-24
Audit: 359674
Organization: City of Beulah (ND)

AI Summary

  • Core Issue: The City lacks a written procurement policy, which is a significant deficiency.
  • Impacted Requirements: This violates 2 CFR Part 200.318, which mandates documented procurement procedures.
  • Recommended Follow-Up: The City should create and implement a compliant procurement policy, with approval from the City Council.

Finding Text

2024-003: Lack of Procurement Policy – Significant Deficiency AL 66.468 Base Capitalization Grants for Drinking Water State Revolving Funds Criteria 2 CFR Part 200.318 states that a non-Federal entity must have and use documented procedures, consistent with state, local, and tribal laws and regulations and the standards of 2 CFR part 200.317 through 200.327. Condition The City does not have a written procurement policy in place. Cause The City has not written and approved a procurement policy. Effect Non-compliance with Procurement Suspension & Debarment compliance requirements. Questioned Costs $0 Recommendation We recommend for the City to create and implement a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Views of Responsible Officials A procurement policy will be developed and approved by the City Council. Repeat Finding This is a new finding.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 566030 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.468 Drinking Water State Revolving Fund $1.83M
21.027 Coronavirus State and Local Fiscal Recovery Funds $496,304
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,286