Finding 567918 (2024-016)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-06-27
Audit: 360260
Organization: The City of Homewood, Alabama (AL)
Auditor: Bmss LLC

AI Summary

  • Core Issue: The City is not following proper procedures for “simplified acquisition” purchases as required by Uniform Guidance.
  • Impacted Requirements: Noncompliance with the purchasing guidelines outlined in 2 CFR 200.320 due to inadequate controls.
  • Recommended Follow-Up: The City should implement new policies and procedures to strengthen procurement controls for federal awards.

Finding Text

Criteria: Per the Uniform Guidance at 2 CFR 200.320, purchases classified as a “simplified acquisition” are those with an aggregate dollar amount above the micro-purchase threshold but below the simplified acquisition threshold determined by either the State Bid Law or Uniform Guidance; whichever is more restrictive. If “simplified acquisition” procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Condition: Adequate controls were not in place to ensure that procedures for purchases classified as a “simplified acquisition” are being followed. Cause and effect: Lack of policies and procedures for purchases that fall under the classification of “simplified acquisition” led to the noncompliance with Uniform Guidance 2 CFR 200.320. Identification of repeat finding: This is not a repeat finding. Recommendation: The City should adopt policies and procedures and improve controls to ensure that procurement requirements for federal awards are being met. View of responsible officials: The City concurs – see corrective action plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 567912 2024-016
    Significant Deficiency
  • 567913 2024-017
    Significant Deficiency Repeat
  • 567914 2024-016
    Significant Deficiency
  • 567915 2024-017
    Significant Deficiency Repeat
  • 567916 2024-016
    Significant Deficiency
  • 567917 2024-017
    Significant Deficiency Repeat
  • 567919 2024-017
    Significant Deficiency Repeat
  • 567920 2024-014
    Significant Deficiency
  • 567921 2024-015
    Significant Deficiency Repeat
  • 567922 2024-016
    Significant Deficiency
  • 567923 2024-017
    Significant Deficiency Repeat
  • 567924 2024-016
    Significant Deficiency
  • 567925 2024-017
    Significant Deficiency Repeat
  • 1144354 2024-016
    Significant Deficiency
  • 1144355 2024-017
    Significant Deficiency Repeat
  • 1144356 2024-016
    Significant Deficiency
  • 1144357 2024-017
    Significant Deficiency Repeat
  • 1144358 2024-016
    Significant Deficiency
  • 1144359 2024-017
    Significant Deficiency Repeat
  • 1144360 2024-016
    Significant Deficiency
  • 1144361 2024-017
    Significant Deficiency Repeat
  • 1144362 2024-014
    Significant Deficiency
  • 1144363 2024-015
    Significant Deficiency Repeat
  • 1144364 2024-016
    Significant Deficiency
  • 1144365 2024-017
    Significant Deficiency Repeat
  • 1144366 2024-016
    Significant Deficiency
  • 1144367 2024-017
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $702,062
20.219 Recreational Trails Program $206,673
20.205 Highway Planning and Construction $51,870
20.600 State and Community Highway Safety $29,476
45.310 Grants to States $10,000
16.U01 U.s. Marshals Overtime Reimbursement $1,872
15.904 Historic Preservation Fund Grants-in-Aid $1,833