FAC Explorer

Finding 574107 (2024-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-08-21
Audit: 364684
Organization: Town of Ramah, Colorado (CO)
Auditor: Logan and Associates LLC

AI Summary

  • Core Issue: The Town did not have written procurement standards for federal grant expenditures as required by federal regulations.
  • Impacted Requirements: This oversight violates Title 2 U.S. Code of Federal Regulations Part 200, which mandates procurement standards for federal awards.
  • Recommended Follow-up: The Town should develop and implement written procurement standards to comply with federal requirements and avoid future issues.

Finding Text

The Town received and spent federal grant funds during the year ended December 31, 2024. Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.318 requires the Town to establish, in writing, procurement standards for use in the Town’s procurement (purchases) over federal grant expenditures.

Corrective Action Plan

The Town of Ramah is in the process of creating a Procurement Policy.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1150549 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.06M
15.437 Minerals Leasing Act $452,217
14.218 Community Development Block Grants/entitlement Grants $80,000