Finding 515609 (2023-001)

2023-001 (Significant Deficiency): Criteria: In accordance with 2 CFR Section 200.319( c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted tha.t the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements.