Core Issue: There is a significant deficiency in internal controls over procurement compliance.
Impacted Requirements: Failure to obtain and document multiple price quotes as required by federal regulations.
Recommended Follow-Up: Ensure that all small purchase acquisitions have documented price quotes on file.
Finding Text
Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan