Finding Text
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Award Period: July 1, 2022 – June 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records
sufficient to detail the history of procurements. These records will include, but are not necessarily
limited to the following: rationale for the method of procurement, selection of contract type, contractor
selection or rejection, and the basis for the contract price.
Condition: The Organization did not have a documented procurement policy.
Questioned costs: None.
Context: The Organization did not have a documented procurement policy.
Cause: The Organization did not have a documented procurement policy.
Effect: Procuring vendors without full and open competition.
Repeat Finding: No
Recommendation: We recommend the Organization adopt a written procurement policy to be used
when selecting vendors.
Views of responsible officials and planned corrective actions: There is no disagreement with the
finding.