Finding Text
Finding 2022-004
21.027 - Coronavirus State and Local Fiscal Recovery Funds
Criteria
2 CFR Part 200.320(a)(2)(i) indicates “If small purchase procedures are used, price or rate quotations must be
obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity.”
Condition
Documentation was not maintained by the County demonstrating price or rate quotations were received for the
purchase of a piece of equipment.
Cause
The County did not maintain documentation of price and rate quotes received.
Effect
By not obtaining price or rate quotations, the County may pay more for goods and services than is necessary.
Questioned Costs
$11,000
Recommendations
The County should establish and follow procurement policies and procedures to ensure the County adheres to
requirements established by the Federal Government.
Views of Responsible Officials
The County does have procurement policies which, if followed correctly, would have prevailed. Hood River County
Fair did go out for the best bid on their project unfortunately, no written documentation was stored. This was a time
of transition in staff. Also, this area is mostly volunteers who were not trained. In the future, the County will ensure
that everyone working on a Federally funded project is properly trained in grant and procurement policies and
procedures.