Finding 1136803 (2024-001)

Finding Number: 2024‐001 Procurement Finding Repeat Finding: No Questioned Costs: None Funding Agency: Department of Education AL Number: 84.351A Award Year: 10/1/2023 – 9/30/2024 Condition: The Organization does not have a procurement policy that follows the federal regulations. Criteria: The Organization should follow the Uniform Guidance requirement 2 CFR 200.318(a), which requires the Organization to maintain and use documented procedures for procurement transactions under Federal awards that are consistent with the Uniform Guidance procurement standards. Cause: The Organization’s existing procurement standards do not align with federal regulations. This is the first year the Organization has a federal program. Effect: The Organization was not in compliance with Uniform Guidance requirements, resulting in a significant deficiency in internal control over compliance. Recommendations: We recommend that the Organization update their procurement standards to align with what is required by the Uniform Guidance. View of Responsible Officials: Management agrees with the finding and has committed to implementing a corrective action plan.