Finding 1155896 (2024-001)

Criteria: In accordance with 2 CFR Section 200.319(c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted that the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy. Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: Yes Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.