Core Issue: The Organization failed to follow federal procurement requirements due to a lack of written policies.
Impacted Requirements: Non-compliance with federal procurement procedures increases the risk of overpaying for goods and services.
Recommended Follow-up: Create and implement written procurement policies that align with federal compliance standards.
Finding Text
2024-001 Procurement of Capital Projects - Material Weakess
Criteria: The Organization should follow federal compliance requirements for procurement procedures.
Condition: During our testing, we found that the Organization did not follow the procurement requirements set out in the compliance supplement, nor was there a written policy for enforcing the action.
Cause: The Organization received incorrect guidance from the State of Wyoming.
Effect: The Organization did not follow procurement requirements which then allows for the possibility of overpaying for the goods and services provided.
Recommendation: We recommend that the Organization establish and follow written procurement policies which are aligned with the requirements established in the compliance supplement.