Audit 406667

Federal Agency: United States Department of the Treasury Federal Program Name: Coronavirus State and Local Recovery Funds CFDA Number: 21.027 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the construction expenses selected for testing, we noted no written documentation on the procurement selection method. Context: The construction expenses did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.