Finding 1148331 (2024-003)

Finding – Procurement, Suspension and Debarment; Special Education – Special Olympics Education Programs; Assistance Listing Number 84.380, 2023-2024 and 2024-2025 Award Years, U.S. Department of Education, passed through Special Olympics, Inc. Criteria or Specific Requirement The recipient must maintain and use documented (written) procedures for procurement transactions under a Federal Award or subaward, including for acquisition of property or services. These documented procedures must be consistent with applicable State, and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in the Uniform Guidance (2 CFR 200.317-200.327) Condition and Context The Organization has a written (documented) purchasing policy in place, but it does not include all required elements for a procurement policy in accordance with Federal statutes. Cause The Organization has not created and developed a written procurement policy in accordance with Federal procurement statutes.Effect The purchase of goods, property or services may not be in accordance with Federal procurement requirements. Identification as a Repeat Finding Not a repeat finding. Questioned Costs None. Recommendation We recommend that management develop a written procurement procedures policy in accordance with the requirements at 2 CFR 200.317-200.327 and ensure that procurement procedures follow this policy when procurement transactions are conducted using federal awards. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.