Finding 1169879 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-21
Audit: 383046
Organization: TOWN OF MANVILLE (WY)

AI Summary

  • Answer: The Town lacks a written procurement policy that meets Federal guidelines.
  • Trend: This indicates a significant deficiency in internal controls related to procurement.
  • List: Establish a written procurement policy to ensure compliance with federal requirements.

Finding Text

2025-003: Procurement Internal Control Policy - Significant Deficiency Criteria: The Town should have written internal control policies regarding procurement in accordance with Federal guidelines. Condition and Cause: During our testing, we found that the Town does not have a written procurement policy in accordance with Federal guidelines. The cause is undetermined. Effect: Noncompliance Recommendation: We recommend that the Town establish a written procurement policy to ensure compliance with federal guidelines when spending federal funds.

Corrective Action Plan

2025-003: a) I have visited with our lawyer about the procurement policy. b) I am in the process of viewing other towns and writing ours. I plan to have this completed by the end of the month. c) When completed the mayor and council will review and approve or make corrections. The final policy will be approved at the next council meeting. After approval I will submit it to the CPA.

Categories

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.43M
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $704,000