Finding Text
2022-002 U.S. Department of Treasury Passed Through State of Nevada Governor?s Finance Office COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA 21.027 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal law and standards. Condition: We noted the City of Wells has not updated its procurement policies to conform to applicable federal laws and standards. Cause: The City of Wells did not adequate controls to ensure its procurement policies were updated to conform with the procurement requirements identified in the Uniform Guidance. Effect: Procurement may not follow federal laws and standards. Questioned Costs: None reported. Repeat Finding from Prior Year: No. Recommendation: We recommend the City of Wells implement controls to ensure its procurement policies are updated to conform with procurement requirements identified in the Uniform Guidance. Management's Response: Management agrees with the finding and procurement policies will be updated to conform with procurement requirements identified in the Uniform Guidance.