NEW OXFORD MUNICIPAL AUTHORITYLocal Government

Reference Number: 2019-002 ? No documented procurement procedures Federal Agency: U.S. Department of Agriculture Federal Program: Water and Waste Disposal Systems for Rural Communities ? CFDA 10.760 Compliance Requirement: Procurement, suspension and debarment Type of Finding: Compliance Criteria: General procurement standards of the Uniform Grant Guidance under 2 CFR 200.318 require that the non-federal entity use its own procurement procedures. Statement of Condition: The Authority does not have any documented procurement procedures. However, during our testing of compliance with procurement guidelines, no further deviations from federal guidelines were noted. Statement of Cause: The Authority was unacquainted with the general procurement standards of the Uniform Grant Guidance. Possible Asserted Effect: Without documented procurement procedures, it is difficult for the Authority to ensure compliance with relevant compliance requirements. Questioned Costs: None noted. Context: Per review of the general procurement standards of the Uniform Guidance and the related compliance supplement, non-federal entities are required to have their own documented procurement procedures. Per review of the Authority?s policies and procedures, no such policies exist. Repeat Finding: Not Applicable. Recommendation: The Authority should establish documented procedures related to federal procurements. Views of responsible officials and planned corrective Actions: After this finding was communicated to the Authority during the current year?s audit, and expecting the Authority to enter into other federal programs in the future that likely will require the same written document, the Authority has decided to develop and approve its own written procurement policy.