Finding Text
Finding No. 2022-005 ? Procurement Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 ? State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-005 ? Procurement (Continued) Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Condition: The County did not follow the procedures in place that comply with the procurement standards outlined in their procurement policies. Criteria: Procurement policies must be followed when the County procures good and services. Context: For 2 of the 4 purchases tested, there was no documented evidence to support the County followed its procurement policies to comply with federal procurement guidelines. Effect: The County did not comply with the compliance requirements for procurement set forth in the Uniform Guidance, which could result in improperly purchased goods or contracts. Cause: Management informed us that this was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was not reported in the prior year. Recommendation: To ensure proper procurement, we recommend following the procedures that are outlined in the County's procurement policy and keeping documentation related to the procurement of goods and services. Views of Responsible Officials: The Federal Grant Management policy will be reviewed and updated, as necessary, by the County Board. The policy will be distributed to all departments of the County. All grantees will be encouraged to follow all procedures for procurements outlined in the policy.