Finding Text
Federal Awards Findings Finding 2025-002; Written Policies and Procedures Criteria: The City is required by the Uniform Guidance, 2 CFR Part 200, to maintain written policies and procedures that provide reasonable assurance that it is managing federal awards in compliance with applicable federal statutes and regulations of the award. Condition: The City has written policies over procurement for compliance with state law only. Cause: The City has historically not had significant federal expenditures. Effect: The City is not in compliance with Uniformed Guidance written policies and procedures requirements. Questioned Costs: None Recommendation: We recommend the City adopt written policies and procedures to ensure compliance with its federal awards. Views of Responsive Officials of Auditee: In the past year we have developed a written policy and procedure manual over procurement. We will ensure that this manual is updated in a reasonable amount of time to ensure all applicable policies are addressed. With our increasing federal grant funding this is a high priority for the City.