Finding 626425 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-05
Audit: 50148
Organization: Town of Dayton, Virginia (VA)

AI Summary

  • Core Issue: No written procurement policies for federal awards, leading to potential noncompliance.
  • Impacted Requirements: Federal award recipients must adhere to 2 CFR 200, subparts D and E.
  • Recommended Follow-Up: Develop and implement procurement and financial policies to align with federal standards.

Finding Text

2022-003: Coronavirus State and Local Fiscal Recovery Funds ? AL# 21.027, Reporting, Significant Deficiency Condition: During the current audit, we noted that there were no written procurement policies specific to federal awards cost principle requirements under Uniform Grant Guidance. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, subparts D and E. Cause: Required policies are not present. Effect: Lack of policies could create noncompliance with regulations as stated requirements may not be followed. Questioned Cost Amount: N/A Perspective Information: Impacts all federal award programs. Context: N/A Recommendation: We recommend that procurement policies and financial policies are developed to meet federal standards.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

  • 49983 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.54M