CITY OF LITTLETON, COLORADO

Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year ALN 21.027: 2024 Pass through Entity None Finding Type: Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2022 001 Criteria Uniform Guidance 2 CFR 200.320. requires the City to have a procurement policy that requires open competition for contracts funded with federal grants. Condition The City's procurement policy does not comply with Uniform Guidance 2 CFR 200.320. Questioned Costs $144,900 Identification of How Questioned Costs Were Computed Questioned costs were the amounts expended under a contract that was not was procured through competitive process. Context Of our seven procurement samples, one of the contracts was not procured through a competitive process as outlined in Uniform Guidance. Cause and Effect The City's procurement policy for professional services was not in compliance with Uniform Guidance, which resulted in the noncompliance noted in one out of the seven contracts selected for testing. Recommendation The City should review its procurement policy and ensure that it complies with the federal procurements standards outlined in Uniform Guidance. Views of Responsible Officials and Corrective Action Plan There is no disagreement with the audit finding.