Finding 1167765 (2024-004)

Federal Agency: U.S. Department of Agriculture Federal Program: Water and Waste Facility Loans and Grants to Alleviate Health Risks Assistance Listing # 10.770 Award Period: August 24, 2022 through August 24, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria: The Village should have a procurement and suspension and debarment policy that adheres to the requirements of the Uniform Guidance Condition: The auditors noted during the audit that the Village did not have a procurement or suspension and debarment policy that adheres to the requirements of the Uniform Guidance. Questioned Costs: None Context: The Village is currently reviewing its policies and procedures manuals to update according to current regulations. Cause: The condition is due to limited availability of staff and the governing board. Effect: The Village could procure goods or services with federal funds that are not in accordance with requirements of the Uniform Guidance. Repeat Finding: The finding is new in the current year. Recommendation: The Village should continue to evaluate its policies to ensure they are in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The Village is currently reviewing its policies and procedures to ensure that it follows Uniform Guidance Procurement Standards.