Finding Text
All Funding Sources
Significant Deficiency
Procurement
Criteria
Condition
Cause
Effect
Recommendation
Management's Response
An entity must have and use documented procurement policies consistent with Federal,
State, and local laws, regulations, and standards for the acquisition of property or
services required under a Federal award or subaward. The procedures must conform to
the procurement standards identified in CFR § 200.317 through 200.327.
Management agrees with our recommendation and finding and will work to implement a
policy.
The entity has continued to reference specific grant manuals and guidelines as its
written procurement policy.
We recommend management develop and adhere to an internally developed policy for all
procurements using Federally sourced funds.
The Center maintains specific grant manuals and guidelines as its written policies;
however, previous audit identified errors in misapplying grant guidelines among funding
sources. A recommendation was made in previous audit to develop a policy that would
cover all procurements using Federally sourced funds. Such policy was not developed.
Failure to follow appropriate procurement procedures could result in excess procurement
costs being disallowed and subject the entity to possible claims.