Finding 375510 (2021-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2021

Accepted

2024-03-11

Audit: 294553

Organization: Church at the Park (OR)

Auditor: Fiorita Kornhaas & Company PC

AI Summary

Core Issue: Church at the Park lacked documented procurement procedures as required by Section 200.318 of the Uniform Guidance.
Impacted Requirements: Failure to comply with procurement documentation standards can lead to non-compliance with federal regulations.
Recommended Follow-Up: Ensure that Church at the Park maintains and regularly reviews its formal procurement policies to align with Sections 200.318 through 200.327.

Finding Text

21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section Section 200.318 of the Uniform Guidance requires documented procurement procedures. Condition: Procurement procedures have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's procurement procedures. Cause: Church at the Park was not aware of the requirement for documented procurement procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal procurement procedures that encompasses the requirements in Sections 200.318 through 200.327 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal procurement policies.

Corrective Action Plan

Church at the Park has created formal, written policies relating to our procurements. This includes details on the dollar thresholds that determine when the procurement process is necessary, as well as the appropriate steps that need to be taken at those thresholds. It also details how vendors are to be selected, how conflicts of interest are to be resolved, and how conflicts are to be administered. Andrew Squires, Finance Director, is responsible for the implementation of these procedures. The procedures were implemented in July of 2023 and have been followed since then. If the Department of the Treasury has questions regarding this plan, please contact Andrew at Andy.Squires@church-at-the-park.org.

Other Findings in this Audit

375511 2021-002

Significant Deficiency
951952 2021-001

Significant Deficiency
951953 2021-002

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.05M
14.231	Emergency Solutions Grant Program	$371,073