PUBLIC LIBRARY OF CHARLOTTE AND MECKLENBURG COUNTYLocal Government

U.S. Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Material Weakness, Nonmaterial Noncompliance - Procurement Finding 2025-002 Criteria or Specific Requirement: Per Section 200.318 of the Uniform Grant Guidance, a non-federal entity must use documented procurement procedures for the acquisition of services required under a federal or State award. Condition: During the audit, we tested three (3) contracts and noted the following: a) There were three (3) instances out of three (3) contracts tested where the Library did not properly verify the vendor was not suspended or debarred prior to contract execution. b) There was one (1) instance out of three (3) contracts tested where the Library did not properly follow the Uniform Grant Guidance procurement standards for contracted services. Questioned Costs: None. Effect: By not having the required documentation and rationalization in the files, the Library could have improperly contracted with a vendor that was not considered eligible to be paid with grant proceeds. Cause: The Library did not ensure all contracts utilized for the grant were contracted and properly documented using the required procurement requirements in accordance with the Uniform Grant Guidance procurement standards. Recommendation: The Library should consider utilizing the Uniform Grant Guidance procurement standards for all Library contracts or ensure new contracts are executed when Federal or State grant funds are identified to be utilized for the contracts. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the Corrective Action Plan. Corrective Action Plan: See Corrective Action Plan prepared by the Library.