Finding 1074620 (2023-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-09-25

AI Summary

  • Core Issue: The Organization lacks a procurement policy that meets Uniform Guidance standards.
  • Impacted Requirements: Compliance with procurement and suspension/debarment regulations is not being met.
  • Recommended Follow-Up: Develop and implement a compliant procurement policy as agreed by management.

Finding Text

Finding Number 2023-001 Internal Controls and Compliance over Procurement and Suspension and Debarment, United States Department of Housing and Urban Development, Economic Development Initiative, Community Project Funding Grants, ALN 14.251, January 1, 2023 through December 31, 2023 (Material Weakness). Statement of Condition: The Organization did not have a procurement policy in compliance with Uniform Guidance standards. Questioned Costs: None. Criteria: The Organization must have a procurement policy in compliance with Uniform Guidance standards to ensure compliance with Procurement and Suspension and Debarment compliance requirements. Cause: The Organization did not develop and implement a procurement policy in compliance with Uniform Guidance standards. Effect: The Organization is not in compliance with Uniform Guidance standards. Recommendation: We recommend the Organization create and implement a procurement policy in compliance with Uniform Guidance standards. Management Response: Management agrees with the finding. An adequate procurement policy is being developed.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 498178 2023-001
    Material Weakness
  • 498179 2023-002
    Significant Deficiency
  • 498180 2023-003
    Significant Deficiency
  • 498181 2023-004
    Material Weakness
  • 498182 2023-005
    Material Weakness
  • 1074621 2023-002
    Significant Deficiency
  • 1074622 2023-003
    Significant Deficiency
  • 1074623 2023-004
    Material Weakness
  • 1074624 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $935,204
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,601
10.558 Child and Adult Care Food Program $41,070