Finding 1169371 (2022-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2026-01-16

AI Summary

  • Core Issue: The District lacks written policies on procurement and suspension and debarment, which are required for compliance with Uniform Guidance.
  • Impacted Requirements: Non-compliance with procurement standards outlined in 2 CFR sections 200.318 to 200.327.
  • Recommended Follow-up: Establish written policies for procurement and suspension and debarment to meet compliance standards.

Finding Text

Procurement and Suspension and Debarment ALN 21.027: ARPA Water & Sewer State Recovery Funds Criteria: Recipients of these funds are expected to have procurement policies and procedures in place that comply with the procurement standards outlined in the Uniform Guidance. These standards are outlined in 2 CFR sections 200.318 through 200.327, and include ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 320. Condition: The District did not provide any written policies on procurement and suspension and debarment. Context: The District has not previously had policies discussion procurement and suspension and debarment. Effect: Non-compliance with Uniform Guidance. Questioned Costs: None. Cause: The District uses professional engineering services and grant administrators to help with bidding and related requirements. Auditor Recommendation: We recommend the District establish written policies covering procurement and suspension and debarment to comply with Uniform Guidance requirements. District Response: The District did not provide a response to this finding.

Corrective Action Plan

The Sun Prairie Village County Water and Sewer District did not provide a corrective action plan.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.28M
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $318,535