Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.
Reference Number 2024-001 - Procurement Expenditures within Research and Development Cluster
Federal Program and Assistance Listing Number (ALN) —Various
Criteria ‐ In accordance with 2 CFR Part 200 for Procurement, small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Further, in accordance with Brigham Young University’s procurement policy, a strategic sourcing specialist must obtain at least two competitive quotes for expenditures between $10,000 and $250,000.
Statement of Condition ‐ During our testing, we selected a sample of 12 procurements from a population of 41 total procurements. Of the sample of 12 procurements, 5 sampled procurements did not obtain at least two competitive quotes for expenditures.
Questioned Costs ‐ None
Effect ‐ The University did not comply with their procurement policy or the Compliance Supplement – May 2024 (2 CFR Part 200, Appendix XI) by obtaining competitive quotes for expenditures.
Underlying Cause ‐ University grant officials did not sufficiently review and track procurement expenditures to ensure that the competitive quotes were received and that the University’s policy was being followed.
Recommendation – The University should ensure all strategic sourcing specialists receive training on the University’s policy regarding procurement expenditures. Further, the University should perform regular reviews to ensure its existing policies and procedures are being followed.
Management’s View and Corrective Action Plan ‐ Management agrees with the finding and will provide policy training to the individuals and teams involved in the grant procurement process beginning in the second quarter of 2025. New employee training will emphasize these policies. In addition, regular self-reviews will be performed to confirm policy adherence beginning in the third quarter of 2025.