Dallas County

Procurement Criteria – The Uniform Guidance, Part 200.320(a)(2)(i), requires the auditee establish and maintain effective internal control over the acquisition of property or services, the aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If small purchase procedures are used, price or rate quotation must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition – The County has established a federal procurement policy, however for one purchase the County did not obtain quotes from an adequate number of qualified sources. Cause – County policies were established to ensure purchases follow the federal procurement requirements; however, procedures have not been established to ensure quotes were obtained and maintained by individual County departments as required by Uniform Guidance. Effect – Not following Uniform Guidance procurement policies could result in the purchase being made at a cost higher than what was necessary for the project requirements. Recommendation – The County should establish procedures to ensure all County departments follow the federal procurement policy in accordance with Uniform Guidance, Part 200.320(a)(2)(i). Response – The County established procedure in January 2024 to ensure all departments of the County are following the established County federal procurement policy. Conclusion – Response accepted.

Assistance Listing Number 21.027: COVID-19, Coronavirus State and Local Fiscal Recovery Funds Federal Award Year: 2021 Prior Year Finding Number: N/A U.S. Department of Treasury 2022-008 Project and Expenditure Report Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal awared which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit a Project and Expenditure Report. This report is a Report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the initial quarterly report, covering three calendar quarters from March 3, 2021 to December 31, 2021 be submitted to the U.S. Treasury by January 31, 2022. Subsequent quarterly reports must be submitted by the last day of the month following the end of the period to which the data relates. Condition - Each of the required reports were submitted between 1 and 16 days late. Cause - County procedures have not been established to ensure reports are submitted timely. Effect - The lack of established policies and procedures resulted in the late submission of quarterly reports. Recmmendation - The County should establish policies and procedures to ensure reports are submitted timely in accordance with the Compliance and Reporting Guidance. Response - A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Conclusion - Response accepted.

Assistance Listing Number 21.019: covid-19, Coronavirus Relief Fund, Federal Award Year: 2021 Prior Year Finding Number: N/A U.S. Department of Treasury Unsupported Disbursements - The Region approved various bids from vendors to provide mental health services under the CARES Act. At various times before the projects were completed, the vendor would submit progress billings to the Region. The Region paid the vendor at 90% of the total application rather than 90% of the invoices submitted.