Finding 529199 (2024-002)

• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • Criteria Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. • Condition The District’s procurement policy does not go into detail regarding all the requirement noted in 2 CFR section 200.318 through 200.327. • Effect Not having a procurement policy reflecting the standards of 2 CFR sections 200 could result in the District not following the requirements noted pe their Federal award, which can impact future funding for upcoming projects. • Cause The District was not aware of the updating verbiage needed for their procurement policy to reflect what is required under 2 CFR section 200.318- through 200.327. • Recommendation We recommend that the District update their procurement policy to reflect all the required files as noted in the procurement standards set out at 2 CFR sections 200.318 through 200.327. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.