Finding Text
Procurement Criteria – The Uniform Guidance, Part 200.320(a)(2)(i), requires the auditee establish and maintain effective internal control over the acquisition of property or services, the aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If small purchase procedures are used, price or rate quotation must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition – The County has established a federal procurement policy, however for one purchase the County did not obtain quotes from an adequate number of qualified sources. Cause – County policies were established to ensure purchases follow the federal procurement requirements; however, procedures have not been established to ensure quotes were obtained and maintained by individual County departments as required by Uniform Guidance. Effect – Not following Uniform Guidance procurement policies could result in the purchase being made at a cost higher than what was necessary for the project requirements. Recommendation – The County should establish procedures to ensure all County departments follow the federal procurement policy in accordance with Uniform Guidance, Part 200.320(a)(2)(i). Response – The County established procedure in January 2024 to ensure all departments of the County are following the established County federal procurement policy. Conclusion – Response accepted.