Finding Text
Finding: Procurement
Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery
Funds
U.S. Department of The Treasury pass through from Jefferson County and Signal
Behavioral Health Network
Award Year: 2023 Award Number: Not Provided
Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use
documented procurement procedures, consistent with State and local regulations and the
standards of this section, for the acquisition of property or services required under a Federal
award or subaward. The non-Federal entity’s documented procurement procedures must
conform to the procurement standards identified in 2 CFR 200.317 through 200.327. The
Organizations procurement policy requires for Small purchases between $10,000 and
$250,000. Competitive price quotes must be obtained to allow for full and open competition.
a. A written solicitation including specs will be prepared and prices (might also include
quality, delivery, geographical preference) obtained from multiple sources (preferably
three or more) either by providing specs to the vendors or researching vendor prices
(ex. internet search, vendor pricing list, verbal quotes).
b. The price quotes will remain confidential before the award.
c. Quotes will be evaluated by the business office and awarded based on price and the
factors identified in the original request for quotes.
d. Ensure all vendors receive the same information about the products or services and
any special need that could affect the price.
e. Check vendors for federal disbarment or suspension.
Condition: During our procurement testing, we identified that the Organization did not
obtain price quotes related to the purchase of $193,378 which fell within the small purchases
threshold.
Questioned Costs: $193,378
Context: We tested the Organizations one small purchase procurement which occurred
during fiscal year 2023 in the amount of $193,978 and noted the above issue. A nonstatistical
sampling methodology was used to select the sample.
Effect: The Organization was not in compliance with its procurement policies and the
Uniform Guidance.
Cause: The Organization did not have adequate documentation to support the Organizations
procurement decisions.
Identification as a repeat finding: Not a repeat finding
Recommendation: We recommend that the Organization follow its procurement procedures
for the acquisition of property or services as required under a Federal award or sub-award.
Views of responsible officials: The Organization agrees with the finding. See separate
report for planned corrective actions.