Finding Text
2022-002: Coronavirus State and Local Fiscal Recovery Fund ? AL# 21.027, Procurement, Suspension and Debarment ? Uniform Guidance Procurement Documentation Condition: The Town does not have written procurement policies that fully align with requirements in the Uniform Guidance. Criteria: During fiscal year 2019, the sections of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) covering procurement became effective after a three-year grace period on the implementation date. The Uniform Guidance requires entities to have written policies and procedures in place covering many types of procurement situations, including conflicts of interest, avoidance of geographical preferences, bidding thresholds, value engineering, and others. Cause: The Town hasn?t typically been subject to the Uniform Guidance requirements during most recent fiscal years and was unaware of the necessary changes. Effect: Procurement procedures may not be conducted in accordance with Uniform Guidance requirements. Context: Several Uniform Guidance procurement requirements were not noted in the Town?s procurement policy. Questioned Costs: N/A Recommendation: The Town should prepare a revised policy for procurement procedures to more closely align with Uniform Guidance requirements. Repeat Finding: Yes, 2021-005. Management?s Response: Management concurs with this recommendation..