Finding 1175158 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-02-24

Audit: 388778

Organization: City of Lancaster (CA)

Auditor: CLIFTONLARSONALLEN

AI Summary

Answer: The City failed to follow proper procurement procedures as required by federal guidelines and its own policies.
Trend: This lack of documentation and competitive bidding could lead to increased scrutiny and potential funding issues.
List: Recommended follow-up includes implementing training on procurement requirements and establishing a checklist to ensure compliance.

Finding Text

The City did not adequately document or perform procurement procedures in accordance with the requirements of 2 CFR Part 200 (Uniform Guidance) and its own established purchasing policy. Specifically, costs incurred under the program were not supported by evidence of competitive bidding, cost or price analysis, or other required procurement steps

Corrective Action Plan

We recommend the City strengthen its procurement controls by implementing training, oversight, and periodic reviews to ensure compliance with both Federal regulations and its internal purchasing policy. All procurement actions should be properly documented and retained.

Other Findings in this Audit

1175159 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$4.66M
14.239	HOME INVESTMENT PARTNERSHIPS PROGRAM	$1.27M
16.753	CONGRESSIONALLY RECOMMENDED AWARDS	$1.04M
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$611,247