Finding 605221 (2022-011)

-
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-08-21
Audit: 28853
Organization: Town of Elkton, Virginia (VA)

AI Summary

  • Core Issue: There are no written procurement policies that comply with federal requirements for awards.
  • Impacted Requirements: Policies must align with 2 CFR 200, Subparts D and E to ensure compliance.
  • Recommended Follow-Up: Finalize and implement the drafted Procurement Policy for approval by the Council.

Finding Text

2022-011: Federal Procurement Policies Condition: There are no written procurement policies specific to the federal awards cost principle requirements under Uniform Grant Guidance. Existing procurement policies are minimal and do not meet federal requirements. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Cause: Certain required policies under 2 CFR 200, Subparts D and E are not present. Effect: Lack of required policies may create noncompliance with regulations as stated requirements may not be followed. Recommendation: Develop procurement policies and financial policies that meet federal standards. Views of Responsible Officials and Planned Corrective Action: The Treasurer has drafted a Procurement Policy for Council to review and approve for implementation.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $13.99M
21.027 Coronavirus State and Local Fiscal Recovery Funds $338,750
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,943