Finding Text
2023‐009 Department of Treasury
Federal Financial Assistance Listing/ALN 21.027
COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Procurement, Suspension, and Debarment
Material Weakness in Internal Control over Compliance
Criteria ‐ Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
requires that a non‐Federal entity must use its own documented procurement procedures which
reflect applicable state and local laws and regulations, provided that the procurements conform
to applicable federal law and standards.
Condition ‐ Procurement policies were not updated to conform to applicable standards under
Uniform Guidance.
Cause ‐ The Organization did not have proper procedures to ensure its procurement policies
were updated to conform to the requirements identified in Uniform Guidance relating to
suspended and debarred vendors.
Effect ‐ The Organization did not have proper procedures to ensure its procurement policies
were updated to conform to the requirements identified in Uniform Guidance.
Questioned Costs ‐ None Reported.
Context/Sampling ‐ No sampling was performed as the procurement policy was examined in its
entirety.
Repeat Finding – This is a repeat finding of 2022-007.
Recommendation ‐ We recommend the Organization ensures its procurement policies are
updated to conform to the requirements identified in Uniform Guidance.
Views of Responsible Officials ‐ Management is in agreement with the finding.