Finding Text
The Organization did not have a clear and precise procurement policy. Their procurement policy was contradictory regarding purchases over $1,500 and under $10,000. Their current policy also does not address sole source or emergency procurements. During the course of our test work, we noted procurement was not done by the Organization. The Organization failed to comply with procurement requirements. We recommend that management reviews the purchasing requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and take the necessary steps to correct their procurement policy. The Organization agrees with the finding and management will take necessary steps to adhere to correcting the procurement policy.