Finding #2024-002 – Material Weakness and Other Noncompliance. Condition and context: During testing of a sample of 5 transactions requiring procurement, we identified that simplified acquisition procedures of obtaining and documenting bids were not performed for a vendor with expenditures greater t...
Finding #2024-002 – Material Weakness and Other Noncompliance. Condition and context: During testing of a sample of 5 transactions requiring procurement, we identified that simplified acquisition procedures of obtaining and documenting bids were not performed for a vendor with expenditures greater than $10,000 but less than $250,000 and competitive procurement procedures were not performed for 2 vendors with expenditures greater than $250,000. Brighter Bites’ rational for the selection of the vendor and approval was documented, however the procurement file did not include bids from other vendors under the simplified acquisition procedures and did not include a request for proposal, vendor responses, and an evaluation of the proposals to support Brighter Bites’ procurement rationale. Recommendation: Provide additional training to employees responsible for procurement on Brighter Bites’ procurement policy. Corrective action plan: Management agrees with the finding. Brighter Bites will enhance procurement compliance by providing additional targeted training to all staff involved in procurement activities. The organization will also revise its procurement checklist to ensure full documentation, including bids or proposals, vendor evaluations, and justification for selection. Internal audits will be conducted periodically to assess adherence to policy. Responsible officer: Amy Priebe, Vice President of Operations. Estimated completion date: December 31, 2025.