Finding 1160233 (2023-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2025-10-09
Audit: 370625
Organization: Blue Mountain Land Trust (WA)

AI Summary

  • Core Issue: Blue Mountain Land Trust lacks a written procurement policy that meets federal standards outlined in 2 CFR sections 200.318 to 200.326.
  • Impacted Requirements: Non-Federal entities must have documented procurement procedures that align with federal, state, and local laws.
  • Recommended Follow-Up: Develop and formalize written procurement procedures to ensure compliance with federal standards.

Finding Text

Identification as a Repeat Finding: N/A Finding: Blue Mountain Land Trust did not have a written procurement policy that complies with the procurement standards established in 2 CFR sections 200.318 through 200.326 in place during the year. Criteria: Non-Federal entities other than States must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. 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 200. Condition and context: Blue Mountain Land Trust maintains a practice of soliciting bids for services from at least three contractors, but it has not established a written policy that contemplates all required elements under 2 CFR sections 200.318 through 200.326. Sample size and population: Sampling was not applicable to this finding. Effect: The result of the finding is that Blue Mountain Land Trust is not in compliance with federal procurement standards during the compliance year. Recommendation: Formalize written procurement procedures in compliance with required standards. Question Costs: None Management Response and Corrective Action Plan: See Corrective Action Plan Contact Person: Amanda Martino, Executive Director

Corrective Action Plan

Action taken in response to finding: BMLT’s Board of Directors adopted a written procurement policy at its July 26, 2025, Board meeting.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1160230 2023-002
    Material Weakness Repeat
  • 1160231 2023-003
    Material Weakness Repeat
  • 1160232 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $818,500
10.931 Agricultural Conservation Easement Program $82,248