Finding Text
Criteria: Uniform Guidance requires organizations to have and document procurement and suspension and debarment procedures for the acquisition of property under a federal award in accordance with 2 CFR 200.318. Condition: The Council did not comply with the Uniform Guidance requirement for the Council to have and document procurement procedures for the acquisition of property under a federal award. Questioned Costs: $0 Cause: The Council’s internal control did not identify and establish policies for procurement and suspension and debarment; and the Council did not comply with federal requirements regarding procurement and suspension and debarment. Effect: The Council was not in compliance with Uniform Guidance 2 CFR 200.318. Recommendation: We recommend the Council develop and adopt a formal policy on procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Action: The Council began a building renovation project before it became aware that funds were available to support the project. Therefore, the Council was not able to comply with regulations at the time of project design, bidding, planning, and construction. In addition, the Council’s project was only partially funded by the Coronavirus Recovery Funds, the majority of the project was funded through the Council’s fundraising efforts. Management agrees with the finding and is in the process of implementing the recommended procedures for future projects.