Finding Text
Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met.
Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327. This finding was reported in the previous year as number 2022-002.
Questioned Costs: There are no questioned costs associated with this finding.
Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs.
Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327.
Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations §200.317 through §200.327 until December 12, 2022.