FAC Explorer

Finding 1228561 (2026-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2026
Accepted
2026-09-01
Audit: 410190
Organization: Village of Shepherd (MI)
Auditor: SIEGFRIED CRANDALL PC

AI Summary

  • Answer: The Village's procurement procedures meet Uniform Guidance requirements but lack a written policy.
  • Trend: This issue has been identified before and remains unresolved.
  • List: Recommend creating a formal written procurement policy to ensure compliance and prevent future findings.

Finding Text

The Village had appropriate procedures for procurement to conform to the requirements in the Uniform Guidance but did not have its policy in a written form. This is a repeat finding.

Corrective Action Plan

Management is in the process of drafting an updated procurement policy to comply with the new requirements of the Uniform Guidance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1228560 2026-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 - Drinking Water: Transmission & Distribution $1.62M
10.766 Community Facilities Loans and Grants $1.49M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.34M
66.458 Capitalization Grants for Clean Water State Revolving Funds $430,202