Finding 1148143 (2024-003)

SIGNIFICANT DEFICIENCY 2024-003 – Water and Waste Disposal Systems for Rural Communities – Procurement, Suspension, and Debarment Criteria or specific requirement Entities are required to have written policies, procedures, and standards of conduct per 2 CFR 200, Subparts D and E. Condition During inquiry of District management, it was determined that the District did not have the required written policies in place to be followed. Context Informal policies and procedures are utilized for applicable procurements, but they have not implemented written policies. Cause The District has not received large amounts of federal funding in the past, and, as a result, it was not aware of the requirement. Effect The District may not effectively follow procurement standards. Recommendation We recommend that the District’s written policies be updated to properly reflect all requirements. Views of responsible officials See Corrective Action Plan.