Finding Text
2024-001 – Procurement
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Continuum of Care Program
Assistance Listing Number: 14.267
Federal Award Identification
Number: IL1780LST172201 - 2023
IL1651L5Tl42204 - 2023
IL1780L5T172100 - 2022
IL0315LST142215 - 2023
IL1651L5T142103 - 2022
Award Periods: August 1, 2022 – July 31, 2023; August 1, 2023 – July 31, 2024; July 1,
2023 – June 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other
Matters
Criteria:
Under the Uniform Guidance, organizations are required to document the basis for their procurement.
For the procurements tested, the Agency did not have documentation to support how these
procurements met the requirements.
Condition:
While the Agency has a procurement policy in place that meets the requirements of Uniform Guidance,
the Agency did not create and retain appropriate documentation for the method of procurement utilized.
Questioned Costs:
None
Context:
For one transaction selected for testing under assistance listing number (ALN) 14.267 the Agency
utilized the sole source method of procurement but did not maintain documentation justifying why the
use of this method was appropriate.
Cause:
Unknown
Effect:
Lack of following procurement procedures could result in the Agency engaging vendors who are not the
most efficient or economical.
Repeat Finding:
This finding is not a repeat finding.
Recommendation:
CLA recommends the Agency maintain an audit trail for all procurements. This can be done
electronically for efficiency.
Views of Responsible Officials:
There is no disagreement with this audit finding.