City of Roseville

Finding 2020-002 ? Lack of Federal Procurement Policy ? CFDA 21.019 Condition: For the year ended December 31, 2020, the City of Roseville did not have a written procurement policy that incorporated all the requirements of 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. However, the City's major program was COVID-19 Coronavirus Relief Fund and as such, the City followed emergency purchasing guidelines in accordance with US Treasury guidance. Cause: The City?s written policies for the year ended December 31, 2020 did not incorporate all requirements of 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Questioned Costs: This finding does not result in questioned costs. Effect: Noncompliance with the Uniform Guidance could affect future federal funding. Recommendation: We recommend that the City prepare a written procurement policy which includes all requirements of 2 CFR section 200.318 through 200.326. Views of Responsible Officials: The City has revised the purchasing policy to include all requirements under the Uniform grant guidance regulations in 2 CFR 200.318 through 200.326.