Finding 539393 (2024-002)

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Requirement
I
Questioned Costs
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Year
2024
Accepted
2025-03-28

AI Summary

  • Answer: The County's procurement policies need to be updated to meet new Uniform Guidance requirements.
  • Trend: Recent changes in federal rules now mandate that all procurement policies be documented and include specific elements.
  • List: Draft and adopt written procurement policies that comply with Uniform Guidance to avoid noncompliance.

Finding Text

Criteria: New rules in the Uniform guidance, which contains rules pertaining to federal awards, require the procurement policies be written and contain stipulated elements. Condition: The County's procurement policies and procedures covering expenditure of federal awards are adequate and have been followed. However, procurement policies covering all of the Uniform Guidance requirements must now be in writing. Cause: These requirements are new. Effect: Noncompliance with Uniform Guidance requirements. Recommendation: Written procurement policies meeting Uniform Guidance requirements should be drafted and adopted. Management Response: Management concurs with this finding. See management's Corrective Action Plan separately submitted.

Corrective Action Plan

The County's procurement policies covering all of the Uniform Guidance requirements must be in writing. a) We concur with finding 2024-002 that the procurement policies covering all of the Uniform Guidance requirements must be in writing. Management is preparing written procurement policies for review and approval of the county commissioners. b) Nina Lott is responsible for the corrective action process and will work with the county commissioners to accomplish the corrective action.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $488,629
21.027 Coronavirus State and Local Fiscal Recovery Funds $242,697
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $157,231
97.083 Staffing for Adequate Fire and Emergency Response (safer) $73,524
97.042 Emergency Management Performance Grants $18,995
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,000
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $10,833