EDGAR COUNTYLocal Government

2022-003 Procurement in Compliance with Uniform Guidance Federal Program Information: Funding agency: U.S. Department of the Treasury Title: COVID-19 - State and Local Fiscal Recovery Funds ALN number: 21.027 Criteria or Specific Requirement: In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition: During major program testing, auditors inquired about the County?s procurement procedures. The County does not have a written procurement policy, and therefore is not in compliance with Uniform Guidance. Context: There is no written procurement policy in accordance with Uniform Guidance being followed. Questioned Costs: None Effect: The County could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Cause: There is no written procurement policy in accordance with Uniform Guidance being followed. Repeat: Yes - Years as Repeat Finding: 2021 Auditor's Recommendation: We recommend the County adopt a written procurement policy in accordance with the Uniform Guidance and provide the policy to each department that expends federal awards. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.

Procurement in Compliance with Uniform Guidance Federal Program Information: Funding agency: U.S. Department of the Treasury Title: COVID 19 State and Local Fiscal Recovery Funds ALN number: 21.027 Criteria or Specific Requirement: In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition: During major program testing, auditors inquired about the County?s procurement procedures. The County does not have a written procurement policy, and therefore is not in compliance with Uniform Guidance. Context: There is no written procurement policy in accordance with Uniform Guidance being followed. Questioned Costs: None Effect: The County could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Cause: There is no written procurement policy in accordance with Uniform Guidance being followed. Repeat: No Auditor's Recommendation: We recommend the County adopt a written procurement policy in accordance with the Uniform Guidance and provide the policy to each department that expends federal awards. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.

Finding 2020-003 ? Employee Timecards Corrective Action Plan The County?s management and County Board?s close supervision on accurate reporting on the employee?s hours is the most economical and appropriate manner to help prevent and detect errors and irregularities in the county?s accounting and financial reporting. There is no anticipated completion date for this item. Person(s) Responsible: County Management and County Board Timing for Implementation: There is no anticipated completion date for this item.