Core Issue: The Organization lacks a documented procurement policy as required by the Uniform Guidance.
Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations Part 200 is not met.
Recommended Follow-Up: Review and update the Federal Grant Procedures manual to align with Uniform Guidance procurement requirements.
Finding Text
Finding 2024-001 Procurement Policy (Uniform Guidance Compliance)
Criteria
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires nonfederal entities to have a procurement policy in accordance with the Uniform Guidance requirements.
Condition
The Organization does not have a documented procurement policy as required by the Uniform Guidance.
Cause
Management was not adequately informed of the Uniform Guidance requirements.
Effect
The Organization's procurement policies and procedures are not in compliance with the Uniform Guidance.
Recommendation
We recommend that the Organization review the Uniform Guidance procurement requirements and update the Federal Grant Procedures manual for compliance with the Uniform Guidance.