Finding Text
Identification of the federal program: ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Criteria or specific requirement: Per 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with state, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition/Context: The County has not updated their procurement policy since 2008 and the policy in place does not conform to the procurement standards identified in ?? 200.317 through 200.327. Although no instances of noncompliance were noted, we believe there is risk of noncompliance as a result of the outdated procurement policy. Cause: Lack of staffing and turnover in the legal department and finance department resulted in delays in implementing a new procurement policy. Effect: Potential noncompliance with procurement and suspension and debarment. Repeated finding: Yes, prior year 2021-004 Questioned costs: None. Recommendation: We recommend the County update their procurement policy to document procurement procedures that conform to the procurement standards identified in ?? 200.317 through 200.327 and establish internal controls to ensure the procurement policy is followed. Views of responsible officials: Curry County updated its procurement policy January 2023 to conform with procurement standards and establish internal controls.