City of Eastman, GeorgiaLocal Government

Condition: Nonfederal entities must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. The City does not have written procurement policies and procedures for federal awards and subawards. Criteria: The Uniform Guidance and Single Audit Standards require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance withlaws, regulations, and program compliance requirements. The Uniform Guidance and Single Audit Standards further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the procurement procedures. Cause: The City does have written procurement policies and procedures for federal awards and subawards. Effect: The City is not in compliance with the Uniform Guidance and Single Audit Standards. Questioned Costs: None noted. Recommendation: Management needs to develop and document procurement procedures, consistent with Uniform Guidance and Single Audit Standards for federal awards and subawards. Views of Responsble Officials and Planned Corrective Action: The Council concur with the recommendation. We will document the procurement procedures for federal awards and subawards.

NONFEDERAL ENTITIES MUST HAVE AND USE DOCUMENTED PROCUREMENT PROCEDURES, CONSISTENT WITH STATE, LOCAL, AND TRIBAL LAWS AND REGULATIONS AND THE STANDARDS, FOR THE ACQUISITION OF PROPERTY OR SERVICES REQUIRED UNDER A FEDERAL AWARD OR SUBAWARD. THE CITY DOES NOT HAVE WRITTEN PROCUREMENT POLICIES AND PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS.