Finding 602221 (2022-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-04-17
Audit: 21545
Organization: Marion County (IA)

AI Summary

  • Core Issue: The County's procurement policies lack coverage for purchases made with federal awards, leading to non-compliance with federal regulations.
  • Impacted Requirements: Compliance with Title 2, U.S. Code of Federal Regulations, Part 200.320 is necessary for proper procurement practices.
  • Recommended Follow-Up: Ensure the updated procurement policy, adopted in February 2023, includes provisions for federal award purchases to meet compliance standards.

Finding Text

Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amounts and conditions. Condition ? The County has written procurements policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The County has not established procurement policies and procedures that address purchases made with federal awards. Effect ? The County is not in compliance with Federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The County should establish written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned - We have adopted an updated procurement policy as of February 2023. Conclusion ? Response accepted.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 25779 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.16M
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $587,321
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $357,572
93.994 Maternal and Child Health Services Block Grant to the States $201,387
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $169,787
93.778 Medical Assistance Program $104,424
93.268 Immunization Cooperative Agreements $72,653
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $20,016
97.039 Hazard Mitigation Grant $17,911
20.600 State and Community Highway Safety $9,563
93.667 Social Services Block Grant $5,450
93.658 Foster Care_title IV-E $5,338
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5,221
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $3,675
93.659 Adoption Assistance $2,918
93.472 Title IV-E Prevention Program $711
10.572 Wic Farmers' Market Nutrition Program (fmnp) $647
93.767 Children's Health Insurance Program $413
93.566 Refugee and Entrant Assistance_state Administered Programs $23