Finding Text
Material Weakness: 2024-002 Federal Agency: Department of Justice Federal Program Name: Edward Byrne Memorial Justice Assistance Grant (JAG) program Assistance Listing Number: 16.738 Federal Award Identification Number and Year: 2019DJBX0068, 2020DJBX0014,15PBJA21GG00266JAGX,22GG00661JAGX - 2024 Pass-Through Agency: LA County Award Period: 9/1/23 – 12/31/26 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Organization is required to maintain a procurement policy in line with federal requirements. Condition: The Organization does not have an established procurement policy in line with federal guidelines published in the Compliance Supplement. Cause: The Organization was not aware of the requirements of federal contracts regarding having an implemented procurement policy in line with guidelines published in the Compliance Supplement. Effect: The Organization may not be following required guidelines in procuring goods or services in accordance with its federal contracts. Though no instances of noncompliance regarding procuring goods or services were noted in the current contract period, the lack of an established procurement policy may lead to noncompliance for future contract periods if certain expenditures were to exceed the thresholds as prescribed by the federal Compliance Supplement. Questioned Costs: None Recommendation: Ensure that a procurement policy is developed and established in accordance with the federal guidelines prescribed in the Compliance Supplement. Views of Responsible Officials: Management is in process of formalizing a procurement policy in line with federal guidelines.