Finding Text
Federal program information:
Funding agencies: Legal Services Corporation, U.S. Department of
Treasury
Titles: Basic Field Grant, Migrant Worker Grant,
Technology Initiative Grant, Coronavirus State and
Local Fiscal Recovery Funds
Assistance Listing Number: 09.703030, 21.027
Award year: 2024
Award numbers: SLFRP1962, CTR067423, C-22-22-159-X-02, C-
73-22-060-X-00
Pass-Through grantors: Arizona Department of Public Safety, Arizona
Foundation for Legal Services and Education,
Maricopa County, Arizona
Compliance Requirements: Procurement
Questioned Costs: N/A
Criteria: Under the Legal Services Corporation grant terms and conditions
and the Coronavirus State and Local Fiscal Recovery requirements
the organization should establish and follow procurement policies
and procedures. The procurement policies established by CLS
require 2 informal quotes for purchases exceeding $2,000, but less
than $10,000.
Condition: For 2 of 25 transactions that exceeded $2,000 selected for testwork
there was no informal quotes obtained as required by the
organization’s policies.
Cause and Effect: The organization did not follow its policies for procurement. The
organization may not have received the most competitive price for
goods and services purchased under the grant.
Auditors’
Recommendations: The organization should ensure that it is following it policies and
procedures for procurement.