Finding 1114372 (2024-003)

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Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-03-27

AI Summary

  • Issue: The Organization did not follow formal procurement methods for selecting a contractor, violating federal regulations.
  • Requirements Impacted: CFR 200.320 mandates competitive bidding for transactions over the simplified acquisition threshold, and the Organization's own policy requires three bids for purchases over $5,000.
  • Recommended Follow-Up: Improve procurement policies, provide training, and enhance monitoring to ensure compliance with regulations.

Finding Text

2024-003 (Noncompliance): Noncompliance with Procurement Policy Criteria: Under CFR 200.320, formal procurement methods are required when the value of the procurement transaction under a federal award exceeds the simplified acquisition threshold of the recipient or subrecipient. Formal procurement methods are competitive and require public notice. The Organization’s fiscal policies specify that a minimum of three bids are required for transactions in excess of $5,000.26. Condition: The Organization failed to follow a formal procurement method when selecting a general contractor for the construction of its transitional housing facility. Construction for the project began during the year ended June 30, 2023 and continued into the year ended June 30, 2024. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $500,000
14.267 Continuum of Care Program $315,569
14.239 Home Investment Partnerships Program $300,000
16.575 Crime Victim Assistance $216,647
93.558 Temporary Assistance for Needy Families $81,879
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $76,160
10.558 Child and Adult Care Food Program $46,979
97.024 Emergency Food and Shelter National Board Program $9,000