Finding 1097548 (2024-001)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-02-03
Audit: 341036
Organization: Ravalli Head Start, Inc. (UT)

AI Summary

  • Issue: The Organization split the HVAC project into two phases, avoiding the need for sealed bids, which violates procurement policies.
  • Impact: Not adhering to these policies increases the risk of overpaying for goods and services.
  • Next Steps: Ensure compliance with procurement policies to prevent similar issues in the future.

Finding Text

Criteria: The Organization should follow their policies related to procurement. Condition: During our testing, we found that the Organization did not follow established policies by splitting a project into two phases to refrain from obtaining sealed bids for the Organization’s HVAC project. Cause: Undetermined. Effect: The Organization did not follow their policy for procurement which then allows for the possibility of overpaying for the goods and services provided. Recommendation: We recommend that the Organization follows their policies related to procurement.

Categories

Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

  • 521106 2024-001
    Material Weakness
  • 521107 2024-002
    Significant Deficiency
  • 1097549 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $107,968
93.600 Head Start $50,580