EIN: 946000406
UEI: QUG9FXZ2H231
Audited by: PRICE PAIGE & COMPANY
Oversight agency: 21 [Department of the Treasury]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 17, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 17, 2020 (2324 days ago).
What is a management decision? →The City of Ripon does not have written procurement procedures which reflect applicable State, local, and tribal laws and regulations which also conform to the applicable federal law and standards identified in the Uniform Guidance. Criteria: 2 CFR Part 200, Part D (Uniform Guidance) Section 200.318 requires that a non-federal entity use and maintain its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and standards identified in the Uniform Guidance. Cause: The City of Ripon utilizes templates and other resources provided by the Federal and State granting agencies in creating request for proposals, when applicable. The City does so to ensure compliance with applicable federal procurement standards but was unaware of the requirement to also have their own written procurement procedures. Effect: As a result of our audit we have determined that the City followed all applicable procurement compliance requirements as it relates to the grants under CFDA #20.205 with the exception of maintaining its own written procurement policy. The ultimate lack of documented procurement standards for the City could increase the risk of goods and services being procured through a method which is not in accordance with applicable State, local, and tribal law as well as federal regulations including the Uniform Guidance. Recommendation: We recommend that the City create, adopt, and utilize its own written procurement policy and related procedures which reflect applicable State, local, and tribal laws and regulations which are in accordance with applicable Federal law and standards identified in 2 CFR 200.318 ? 326 (Uniform Guidance).
Show full finding ▾Hide full finding ▴Condition: The City of Ripon does not have written procurement procedures which reflect applicable State, local, and tribal laws and regulations which also conform to the applicable federal law and standards identified in the Uniform Guidance. Criteria: 2 CFR Part 200, Part D (Uniform Guidance) Section 200.318 requires that a non-federal entity use and maintain its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and standards identified in the Uniform Guidance. Cause: The City of Ripon utilizes templates and other resources provided by the Federal and State granting agencies in creating request for proposals, when applicable. The City does so to ensure compliance with applicable federal procurement standards but was unaware of the requirement to also have their own written procurement procedures. Effect: As a result of our audit we have determined that the City followed all applicable procurement compliance requirements as it relates to the grants under CFDA #20.205 with the exception of maintaining its own written procurement policy. The ultimate lack of documented procurement standards for the City could increase the risk of goods and services being procured through a method which is not in accordance with applicable State, local, and tribal law as well as federal regulations including the Uniform Guidance. Recommendation: We recommend that the City create, adopt, and utilize its own written procurement policy and related procedures which reflect applicable State, local, and tribal laws and regulations which are in accordance with applicable Federal law and standards identified in 2 CFR 200.318 ? 326 (Uniform Guidance).
On May 17, 2017, the Office of Management and Budget (OMB) issued an addendum to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. 2 CFR Part D Section 200.318 requires that a non-federal entity use and maintain its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, providing that the procurements conform to applicable federal law and standards identified in the Uniform Guidance. An extension of one year was granted for entities opt comply with the new standards. During FY 18/19, the City of Ripon continued to follow the Ripon Municipal Code Section 3.20 regarding the City's Purchasing System. The Purchasing System in place is not in compliance with the amendment that was passed in 2017. In order to implement the recommendation of Finding 2019-001, the City of Ripon will update Section3.20 of the Ripon Municipal Code and therefore create, adopt, and utilize its own written procurement policy and related procedures which reflect applicable State, local, and tribal laws and regulations which are in accordance with applicable Federal law and standards identified in 2 CFR 200-318 - 326 (Uniform Guidance). The time period for a change to the Ripon Municipal Code is roughly 90 days. The change will be brought before City Council for 2nd reading and adoption and will go into effect 30 days after it is adopted by the City Council. The amendment to the Municipal Code will be in effect by the end of FY 19/20
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