Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP2619, 2024
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: January 1, 2024, through December 31, 2024.
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria or specific requirement: The City should retain all procurement documentation.
Condition: The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
Questioned costs: None noted.
Context: The City did not retain procurement documentation as an outside consultant handled the procurement process.
Cause: The City did not retain documentation.
Effect: Procurement could be out of compliance with program requirements.
Repeat Finding: No.
Recommendation: CLA recommends that the City implement a formal procurement policy.
Views of responsible officials: There is no disagreement with the audit finding.
SECTION IV – MINNESOTA LEGAL COMPLIANCE
Our audit did not disclose any matters required to be reported in accordance with Minnesota Legal Compliance Audit Guide for Counties, promulgated by the State Auditor.