Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Compass Technical Assistance and Capacity Building
Assistance Listing Number: 14.259
Federal Award Identification Number and Year: N-15-IT-TA-0001
Award Period: 03/17/16-09/12/23
Type of Finding:
Significant Deficiency in Internal Control Over Compliance
Criteria:
UG §200.318 General Procurement Standards.
(i) The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
Condition:
For one of the eight procured vendors selected for testing, NAIHC did not retain a signed contract between the vendor and NAIHC.
Context:
A nonstatistical sample of eight out of thirty-seven procured vendors were selected for testing for the Community Compass Technical Assistance and Capacity Building program. The condition noted above was identified during our procedures over the Procurement compliance requirements.
Effect:
NAIHC did not properly retain required documentation of procurement details.
Cause:
NAIHC did not retain a signed contract.
Recommendation:
We recommend that NAIHC strengthen its current policies and procedures to ensure that a signed contract is retained with procurement documentation.
Management’s View:
See Separate Corrective Action Plan.