Finding Text
Assistance Listing Number and Title: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027
Federal Agency: U.S. Department of the Treasury
Federal Award Numbers: Unknown
Grant period: September 1, 2021 - September 1, 2022
Criteria:
Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Condition:
The District was adequately procuring items under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's written policies.
Cause:
Implementation of compliance with Federal requirements was incomplete.
Effect:
The District does not have adequate written policies and procedures.
Context:
Procurement is direct and material to the grant purchases.
Questioned costs:
None
Repeat Finding:
No
Recommendation:
We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200.
Views of responsible officials of the auditee:
Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.