Finding 1229916 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-09-16

Audit: 411155

Organization: Reclamation District No. 108 (CA)

Auditor: SMITH & NEWELL CPAS

AI Summary

Answer: The District needs to create written procurement policies that meet federal standards.
Trend: Compliance with 2 CFR Part 200 is essential for effective procurement and contract management.
List: Implement checks to ensure vendors are not suspended or debarred before contracts or purchases.

Finding Text

Recommendation We recommend that the District adopt written procurement policies and procedures that comply with the requirements of 2 CFR Part 200, including procurement methods, contract administration, and documentation. We also recommend that the District develop and implement procedures to verify and document that vendors and contractors have not been suspended or debarred prior to contract awards or making purchases.

Corrective Action Plan

We recommend that the District adopt written procurement policies and procedures that comply with the requirements of 2 CFR Part 200, including procurement methods, contract administration, and documentation. We also recommend that the District develop and implement procedures to verify and document that vendors and contractors have not been suspended or debarred prior to contract awards or making purchases.; Management's Response: The District Concurs with the finding.; Responsible Individual: Deputy Manager Meegan Nagy; Corrective Action Plan: The District will develop a written procurement policy that will include compliance with the procurement standards of the Unfiorm Guidance with the use of Federal funding.

Other Findings in this Audit

1229913 2025-001

Material Weakness Repeat
1229914 2025-001

Material Weakness Repeat
1229915 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
15.512	CENTRAL VALLEY IMPROVEMENT ACT, TITLE XXXIV	$1.34M
15.557	APPLIED SCIENCE GRANTS	$217,589