Finding Text
Department of Treasury
Federal Financial Assistance Listing/ALN 21.027
COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Procurement, Suspension, and Debarment
Significant Deficiency in Internal Control over Compliance
Criteria ‐ Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non‐Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal law and standards.
Condition ‐ Procurement policies were not updated to conform to applicable standards under Uniform Guidance.
Cause ‐ The Organization did not have proper procedures to ensure its procurement policies were updated to conform to the requirements identified in Uniform Guidance relating to suspended and debarred vendors.
Effect ‐ The Organization did not have proper procedures to ensure its procurement policies were updated to conform to the requirements identified in Uniform Guidance.
Questioned Costs ‐ None Reported.
Context/Sampling ‐ No sampling was performed as the procurement policy was examined in its entirety.
Repeat Finding from Prior Year(s) ‐ Yes.
Recommendation ‐ We recommend the Organization ensure its procurement policies are updated to conform to the requirements identified in Uniform Guidance.
Views of Responsible Officials ‐ There is no disagreement with the finding.