Finding Text
2023-004 Condition: Deficiencies Noted in Small Purchases Procurement
During the review of the contracts selected for audit, it was noted that in all contracts, small purchases, and sealed bids the Authority did not follow their procurement policy or the Cheyenne Arapaho Tribe Covid Procurement Guidance during the Fiscal Year 2023.
Assistance Listing #: 14.867
Questioned Costs: Undetermined
Cause: The Authority's deficiency in procurement and contracts stems from a lack of certain controls concerning HUD requirements and procedures.
Effect: The Authority has not been in complete compliance with the above HUD requirements.
Criteria: HUD Regulation regarding 24 CFR 85.36
Recommendation: We recommend that all contracts have the same level of documentation of procurement for small purchases contracts and that the Authority add additional support for contracts where only one bid for services was available.
Reply: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit.