Audit 379785

Criteria or specific requirement: As a recipient of federal grant funds, the Center is expected to comply with procurement regulations applicable to federal grantees via an established written procurement policy, in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and context: The Center’s written Procurement Policy does not comply with the Uniform Guidance. Cause: The cause is due to a lack of understanding of the requirements outlined in the Uniform Guidance. Effect or potential effect: Without a policy in place that complies with the Uniform Guidance, the Center may not exhaust all efforts to award contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price. Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The Center should establish a written Procurement Policy that adheres to the Uniform Guidance requirements. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.