Finding 8981 (2022-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-01-18

AI Summary

  • Core Issue: The Association lacked a written procurement policy compliant with federal standards for most of the year.
  • Impacted Requirements: Non-compliance with 2 CFR sections 200.318 through 200.326 for 11 months.
  • Recommended Follow-up: Monitor adherence to the new procurement policy adopted in December 2022.

Finding Text

2022-001 Procurement, Suspension and Debarment ALN Number Name of Federal Program 10.760 Water and Waste Disposal Systems Identification as a Repeat Finding: Repeat of Finding 2021-001 Finding: The Association did not have a written procurement policy that complies with the procurement standards established in 2 CFR sections 200.318 through 200.326 in place for the full compliance year. Criteria: Non-Federal entities other than States must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR 200. Condition and context: Sallal Water Association adopted a procurement policy for goods and service providers that complies with federal procurement standards in December 2022. As such, it was non-compliant with the federal standards for 11 months of the compliance year. Sample size and population: Sampling was not applicable to this finding. Effect: The result of the finding is that Sallal Water Association is not in compliance with federal procurement standards for 11 months of the compliance year. Recommendation: None as the Association adopted a written procurement policy in December 2022. Question Costs: None Management Response and Corrective Action Plan: See Corrective Action Plan Contact Person: Kristina Parker, Director of Finance and Operations

Corrective Action Plan

We agree with this audit finding. Sallal developed, and the Board of Trustees adopted a procurement policy in December 2022 that complies with procurement standards established in 2 CFR sections 200.318 through 200.326. The procurement policy will be in place going forward.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 8982 2022-002
    - Repeat
  • 8983 2022-003
    - Repeat
  • 585423 2022-001
    Material Weakness Repeat
  • 585424 2022-002
    - Repeat
  • 585425 2022-003
    - Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $2.09M