Finding Text
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: American Rescue Plan Act - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: City of Pasco Pass-Through Number(s): N/A Award Period: July 26, 2024 – September 2, 2026 Type of Finding: Significant Deficiency in Internal Control Over Compliance – Procurement Other Matters Criteria or specific requirement: Management is responsible for maintaining and using documented procedures for procurement transactions under Federal awards or subawards that are consistent with laws and regulations and the standards identified in §200.317 through §200.327. Condition: The Club's procurement policy in effect at the time of the procurement did not address all required standards of conduct, conflict-of-interest provisions, and mandatory federal contract clauses applicable to covered procurement transactions. Questioned costs: None. Context: Contracts were procured during the audit period based on a procurement policy that did not fully align with the requirements of the Uniform Guidance. Cause: The procurement policy did not include all of the required elements under the Uniform Guidance. Effect: The Club's procurement policy did not meet all of the requirements of the Uniform Guidance. Repeat finding: Not a repeat finding. Recommendation: We recommend the Club establish procedures to ensure internal policies remain up to date and are revised to incorporate changes from regulatory agencies as needed. Views of responsible officials: There is no disagreement with the audit finding.