Finding Text
Criteria: The Uniform Guidance requires nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct as described in the following sections:
• Equipment (2 CFR 200.313)
• General procurement standards (2 CFR 200.318)
• Competition (2 CFR 200.319)
• Methods of procurement to be followed (2 CFR 200.320)
Condition: The Town did not have written policies, procedures, and standards of conduct relative to federal awards as required by the Uniform Guidance.
Cause: The Town’s management was not aware of these requirements.
Effect: The Town is not in compliance with the Uniform Guidance with respect to these written policies.
Questioned Costs: N/A
Repeat Finding: No
Recommendation: We recommend that the Town update its policies and procedures to comply with the Uniform Guidance requirements mentioned above.
Management’s Response: Management agrees with the finding.