Finding 1176974 (2024-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-03-09
Audit: 390804
Organization: City of Warr Acres, Oklahoma (OK)

AI Summary

  • Core Issue: The City failed to provide necessary procurement records for CSLFRF funding, specifically lacking evidence of public notice as required by federal regulations.
  • Impacted Requirements: Compliance with federal procurement standards (2 CFR § 200.318(i) and 2 CFR § 200.320(b)) was not demonstrated, limiting transparency and competition in the bidding process.
  • Recommended Follow-Up: The City should strengthen procurement policies to ensure formal solicitation of bids, implement a centralized record-keeping system, and provide training for staff on federal requirements.

Finding Text

Criteria: Per Federal regulations for general procurement standards (2 CFR § 200.318 (i)), non‑Federal entities must maintain records sufficient to detail the history of the procurement process. These records will include but are not limited to the following: rationale for the method of procurement, selection or rejection, and the basis for the contract price. Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. Cause and Effect: Due to the City not conducting procurement for all CSLFRF expenditures through its projects, sufficient evidence was not available to demonstrate that full and open competition was provided to potential bidders, as required. Documentation supporting compliance with procurement requirements, including public notice and solicitation efforts, was not available. Recommendation: We recommend the City implement and enforce procurement policies that require formal solicitation of bids for applicable projects. Initiating a competitive bidding process helps ensure compliance with federal and state procurement standards, promotes transparency, and supports the selection of the most qualified and cost‑effective vendors. Management Response: Management concurs with the finding that procurement documentation for CSLFRF‑funded projects was insufficient to demonstrate compliance with federal procurement standards, including the requirement for public notice under 2 CFR § 200.320(b). The absence of complete records limited the City’s ability to show that full and open competition was provided. To address this issue, the City will revise and strengthen its procurement policies to require formal solicitation and complete documentation for all applicable projects. A centralized system for retaining procurement records will be implemented to ensure that evidence of public notice, solicitation efforts, bid evaluations, and contract award decisions is consistently maintained. Staff involved in procurement will receive training on federal requirements, and a pre‑award compliance checklist will be introduced to verify that all required documentation is in place before contracts are executed. Management will work with all departments involved in procurement to reinforce expectations, implement improved procedures, and ensure that required documentation is consistently retained.

Corrective Action Plan

Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management concurs with the finding that procurement documentation for CSLFRF‑funded projects was insufficient to demonstrate compliance with federal procurement standards, including the requirement for public notice under 2 CFR § 200.320(b). The absence of complete records limited the City’s ability to show that full and open competition was provided. The City will revise and strengthen its procurement policies to require formal solicitation and complete documentation for all applicable projects. A centralized system for retaining procurement records will be implemented to ensure that evidence of public notice, solicitation efforts, bid evaluations, and contract award decisions is consistently maintained. Staff involved in procurement will receive training on federal requirements, and a pre‑award compliance checklist will be introduced to verify that all required documentation is in place before contracts are executed. Management will work with all departments involved in procurement to reinforce expectations, implement improved procedures, and ensure that required documentation is consistently retained.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1176975 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $956,177
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $48