Finding 1229034 (2024-011)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2026-09-08
Audit: 410498
Organization: City of Emporia (VA)

AI Summary

  • Core Issue: The City lacks a comprehensive procurement policy, relying only on a small purchase policy.
  • Impacted Requirements: Uniform Guidance mandates documented procurement procedures for non-Federal entities.
  • Recommended Follow-Up: Develop and implement a procurement policy that aligns with Federal and State laws.

Finding Text

2024-011 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Procurement (Material Weakness) Condition : The City does not maintain a procurement policy with the exception of a small purchase policy which covers UG Requirement §200.320(a)(2). The City follows the state code for all other purchases. Criteria : Uniform Guidance requires non-Federal entities to have and use documented procurement procedures. Cause : The City does not maintain a procurement policy. Effect : There is a lack of control due to no procurement policy. Recommendation : We recommend that the city maintain and use a procurement policy for all purchases consistent with Federal and State laws and regulations. View of Responsible Officials : See Corrective Action Plan.

Corrective Action Plan

The City is in the process of developing and adopting a written procurement policy that complies with the Uniform Guidance procurement standards while remaining consistent with applicable Federal and Virginia procurement requirements. Upon adoption, the policy will establish documented procedures for all procurement methods, including required approvals, competition requirements, contract administration, and documentation standards. Finance and procurement staff will utilize the policy for all applicable federally funded purchases· to ensure compliance with Federal and State regulations. The procurement policy is expected to be adopted and implemented by December 31, 2026.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1229027 2024-010
    Material Weakness Repeat
  • 1229028 2024-010
    Material Weakness Repeat
  • 1229029 2024-010
    Material Weakness Repeat
  • 1229030 2024-010
    Material Weakness Repeat
  • 1229031 2024-011
    Material Weakness Repeat
  • 1229032 2024-011
    Material Weakness Repeat
  • 1229033 2024-011
    Material Weakness Repeat
  • 1229035 2024-012
    Material Weakness Repeat
  • 1229036 2024-012
    Material Weakness Repeat
  • 1229037 2024-012
    Material Weakness Repeat
  • 1229038 2024-012
    Material Weakness Repeat
  • 1229039 2024-013
    Material Weakness Repeat
  • 1229040 2024-013
    Material Weakness Repeat
  • 1229041 2024-013
    Material Weakness Repeat
  • 1229042 2024-013
    Material Weakness Repeat
  • 1229043 2024-014
    Material Weakness Repeat
  • 1229044 2024-014
    Material Weakness Repeat
  • 1229045 2024-014
    Material Weakness Repeat
  • 1229046 2024-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.574 Victim Services Grant Program $235,393
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $155,428
16.575 CRIME VICTIM ASSISTANCE $132,109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $62,341
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $14,722
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $10,285
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $8,425