FAC Explorer

Finding 1169616 (2024-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-01-20
Audit: 382597
Organization: City of Elizabethtown (KY)
Auditor: RFH PLLC

AI Summary

  • Core Issue: The organization lacks written procurement procedures that align with Uniform Guidance requirements.
  • Impacted Requirements: Non-compliance with Sections 200.318(a) and 200.319(c) of the Uniform Guidance.
  • Recommended Follow-up: Develop and implement written procurement procedures that meet the standards outlined in Section 200.320.

Finding Text

In accordance with Uniform Guidance, Section 200.318(a), and 200.319(c) a non-Federal entity must have written procurement procedures that conform to procurement methods identified in the Uniform Guidance at Section 200.320.

Corrective Action Plan

A more robust procurement policy is being prepared to comply with Uniform Guidance section 200.320. Additional training will be provided to Department Heads and staff involved in the grant application and administration process.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1169615 2024-002
    Material Weakness Repeat
  • 1169617 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $923,722
20.939 SAFE STREETS AND ROADS FOR ALL $156,998
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $154,950
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $140,620
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $72,886
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $62,306
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $55,116
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $37,500
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $23,187