Finding 401124 (2022-005)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-06-18
Audit: 309164
Organization: Camden County Pwsd #1 (MO)

AI Summary

  • Core Issue: The District lacks a written procurement policy, violating Uniform Guidance requirements.
  • Impacted Requirements: Non-compliance with procurement policy standards for entities using over $750,000 in federal funds.
  • Recommended Follow-Up: Finalize and adopt a compliant procurement policy by the next fiscal year.

Finding Text

Criteria: Uniform Guidance [(CFR 2, §200.318] requires that any entity expending over $750,000 in federal funds to adopt a procurement policy that aligns with the requirements of Uniform Guidance. Condition: The District does not have a procurement policy. Context: During our consideration of compliance requirements, we noted that the District does not have a written procurement policy. Effect: The District is not in compliance with the requirements of Uniform Guidance. Cause of Condition: The District has not finalized its evaluation of existing policies and formally adopt a written procurement policy. Recommendation: The District should finalize its evaluation of existing policies and formally adopt a written procurement policy that is in compliance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the recommendation to adopt a written procurement policy and will adopt one for the next fiscal year.

Corrective Action Plan

The District concurs with the recommendation to adopt a written procurement policy and is in the process of writing the policy.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 401123 2022-004
    Material Weakness
  • 401125 2022-006
    Material Weakness
  • 977565 2022-004
    Material Weakness
  • 977566 2022-005
    Material Weakness
  • 977567 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.90M
14.218 Community Development Block Grants/entitlement Grants $661,020