Finding Text
2022-004 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District did not implement a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. The policy did not cover the entire fiscal year ended June 30, 2022. This finding was reported in the prior year audit as finding number 2021-004. The District?s corrective action plan for the prior year audit filed with the Minnesota Department of Education stated that the policy would be implemented immediately. The District implemented the policy on September 20, 2021. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirement of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327, until formally adopted on September 20, 2021. Effect: The District did not meet federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 for the entirety of the year ended June 30, 2022. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. Recommendation: We recommend that the District continue to follow the written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.