Finding Text
2024-005 - Procurement and Suspension and Debarment
Federal Program Information:
Department of Treasury - State & Local Fiscal Recovery Fund
ALN - 21.027 - State & Local Fiscal Recovery Fund
Criteria: The following CFR(s) apply to this finding: 2 CFR §200.318(a)
Condition: During our testing we reviewed the procurement policy for the City and
identified multiple provisions required were not included in the policy.
Cause: The control lapse occurred because there was turnover in key positions and the
policy has not been reviewed.
Effect: Procurement activities conducted under this incomplete policy may not adhere to
required federal standards, increasing the risk of noncompliance, unallowable costs or
procurement practices that do not ensure fair and open competition.
Identification of Questioned Costs: None identified.
Context: The procurement policy in effect during the fiscal year was reviewed which is
not a statistically valid sample.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the City revise its procurement policy to fully
incorporate all elements required by 2 CFR §200.317-200.327. Additionally, we suggest
the City implement a regular policy review process to ensure continued compliance with
federal regulations.
Views of Responsible Officials and Corrective Action Plan: Please see the Corrective
Action Plan issued by the City.