Finding 1152234 (2022-009)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2025-09-08
Audit: 365765
Organization: Village of Coalton (OH)

AI Summary

  • Core Issue: The Village lacks formal procurement policies, which are essential for compliance with federal standards.
  • Impacted Requirements: Non-Federal entities must follow procurement standards in 2 CFR 200.317 - 200.327, including competition, contractor oversight, and documentation.
  • Recommended Follow-Up: The Village should adopt formal policies and procedures to ensure compliance with procurement requirements.

Finding Text

Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR 200.317 - 200.327. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR Part 200. A non-Federal entity must: 1. Meet the general procurement standards in 2 CFR 200.318, which include oversight of contractors’ performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. 2. Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR 200.319. 3. Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR 200.320(a)(1) and (2). Under the micro-purchase method, the aggregate dollar amount does not exceed $10,000 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements (Davis-Bacon Act)). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). Micro-purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable (2 CFR 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR 200.320(b)). 4. For acquisitions exceeding the simplified acquisition threshold, the non-Federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR 200.320(b); the competitive proposals method under the conditions specified in 2 CFR 200.320(b)(2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR 200.320(c). 5. Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR 200.323(b)). 6. Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR 200.326. These provisions are described in Appendix II to 2 CFR Part 200, “Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.” Although the Village contracted with a consultant to assist the Village with compliance with various procurement compliance requirements, the Village does not have any formal policies in place regarding procurement requirements. We recommend that the Village adopt formal policies and procedures that address procurement requirements.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 575792 2022-009
    Material Weakness
  • 575793 2022-010
    Material Weakness
  • 575794 2022-011
    Material Weakness
  • 575795 2022-012
    Material Weakness
  • 1152235 2022-010
    Material Weakness
  • 1152236 2022-011
    Material Weakness
  • 1152237 2022-012
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
12.000 Design and Construction Assistance $735,567
23.002 Appalachian Area Development $225,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $17,919