Core Issue: Church at the Park lacked documented procurement procedures as required by Section 200.318 of the Uniform Guidance.
Impacted Requirements: Failure to comply with procurement documentation standards can lead to non-compliance with federal regulations.
Recommended Follow-Up: Ensure that Church at the Park maintains and regularly reviews its formal procurement policies to align with Sections 200.318 through 200.327.
Finding Text
21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds
Criteria: Section Section 200.318 of the Uniform Guidance requires documented procurement
procedures.
Condition: Procurement procedures have not been documented or formally adopted.
Context: As part of our testing, we requested documentation of Church at the Park's
procurement procedures.
Cause: Church at the Park was not aware of the requirement for documented
procurement procedures.
Effect: Church at the Park did not comply with the Uniform Guidance.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend Church at the Park document and adopt formal procurement
procedures that encompasses the requirements in Sections 200.318 through
200.327 of the Code of Federal Regulations.
Response: Church at the Park has written and adopted formal procurement policies.