Finding 513675 (2024-001)

Assistance Listing Number and Title: Assistance to Firefighters Grant, ALN 97.044 Federal Agency: U.S. Department of Homeland Security Federal Award Numbers: EMW-2021-FG-05499 Grant period: September 22, 2022 - September 21, 2024 Criteria: Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Condition: The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the grant purchases. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.