Finding Text
2023-002: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal
Recovery Funds – AL# 21.027
Condition:
The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however,
under the requirements of Uniform Guidance, the County does not have complete, written procurement
policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR
Part 200).
Criteria:
Under the requirements in the Uniform Guidance, all entities are required to have written procurement
policies that conform to applicable Federal laws and regulations and standards. The complete
procurement standards are located at 2 CFR Part 200, Sections 317 through 326.
Cause:
The County does not have its own written procurement policies that conform to applicable Federal laws
and regulations and standards.
Effect:
The lack of the County’s own written policies under the specific requirements of Uniform Guidance could
result in potential improper procurement using Federal funds.
Questioned Costs:
Not applicable
Perspective Information:
Not applicable
Repeat Finding:
Not applicable
Recommendation:
Management should update existing written procurement procedures to align with Uniform Guidance
requirements for all purchases to be made with Federal funds.
Views of Responsible Officials and Planned Corrective Action:
Management concurs and has begun updating existing written procurement procedures to comply with the
Uniform Guidance.