Audit 400343

2022-002 - Procurement Finding Type Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance Criteria 2 CFR section 200.320 outlines the acceptable methods of procurement. Purchases below the simplified acquisitions threshold, but above the micro-purchase theshold, require that price or rate quotations be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Furthermore, the Organization's procurement policies required the maintaining of records, sufficient to detail the history of procurement including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition The Organization did not follow the procedures outlined within its internal policies related to maintaining documentation associated with purchases made via the simplified acquisition method of procurement. Questioned costs $43,250 Context The condition impacted two transactions selected for testing. Cause Oversight Effect The Organization could potentially use federal funds in a manner which is not the most efficient or economical. Repeat Finding No Recommendation We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/services and then utilizing an approved vendors list. View of Responsible Official and Planned Corrective Action The Organization agrees with the recommendations made in this finding. The Organization will examine the controls in place and prepare a Corrective Action Plan.

2022-003 - Suspension and Debarment Finding Type Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance Criteria 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The Organization did not verify that a vendor utilized was not suspended, debarred, or otherwise excluded prior to entering into a transaction. Questioned costs None Context The condition impacted two transactions selected for testing. During the audit, the vendors were checked via Sam.gov and determined to not be included as suspended or debarred. Cause Oversight Effect The Organization could potentially enter into a transaction with an entity that has been suspended or debarred. Repeat Finding No Recommendation We recommend the Organization retain documentation that SAM.gov was used to verify that vendors are not suspended, debarred, or otherwise excluded from participating in the transaction prior to contract. View of Responsible Official and Planned Corrective Action The Organization agrees with the recommendations made in this finding. The Organization will examine the controls in place and prepare a Corrective Action Plan.