Finding Text
Finding 2023-002
21.027 – Coronavirus State and Local Fiscal Recovery Funds
Noncompliance with Procurement, Suspension and Debarment and Material Weakness in Internal Controls
Criteria:
2 CFR Part 200.320(a)(2)(i) indicates “If small purchase procedures are used, price or rate quotations must be
obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity.”
Condition:
The County did not obtain price or rate quotations from an adequate number of qualified sources for three of four
purchases tested.
Cause:
The County did not obtain price and rate quotes.
Effect:
By not obtaining price or rate quotations, the County may pay more for goods and services than is necessary.
Questioned Costs:
$149,370
Recommendations:
The County should establish and follow procurement policies and procedures to ensure the County adheres to
requirements established by the Federal Government.
Views of Responsible Officials:
Hood River County is currently working on several updated policies. The U.S. government requires recipients of
federal grants, such as Hood River County, to adhere to specific terms and conditions. The overarching requirement
Hood River County must follow is the Office of Management and Budget’s Uniform Administrative Requirements,
Cost Principles and Audit Requirements for Federal Awards, 2 CFR Part 200, referred to as Uniform Guidance.
Hood River County is training personnel to be mindful of following this guidance when making purchases.