Finding Text
2022-008 Procurement Policy and Procedures
U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority
Crime Victim Assistance – Assistance Listing Number 16.575
Criteria: Non-federal entities other than states must follow the procurement standards set out in 2 CFR sections 200.318 through 200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.
Condition: The Corporation does not maintain a formal procurement policy and procedures that meets the requirements of the Uniform Guidance, including procedures addressing allowable costs exceeding the small purchase threshold. The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements.
Cause: The Corporation has not implemented a formal procurement policy and procedures that meets the requirements of the Uniform Guidance.
Effect: The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements.
Questioned costs: None
Identification as a repeat finding, if applicable: This is not a repeat finding.
Recommendation: We recommend that the Corporation implement a formal procurement policy and procedures that meets the requirements of the Uniform Guidance.
View of responsible officials of the auditee: Management agrees with the finding and recommendation.