Finding 1157496 (2024-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The Organization's procurement policies do not align with federal standards, risking noncompliance.
  • Impacted Requirements: Federal procurement standards outlined in 2 CFR sections 200.318 to 200.327 must be integrated into policies.
  • Recommended Follow-up: Revise procurement policies to ensure compliance and maintain detailed records of procurement activities.

Finding Text

Finding # 2024-001 Type: Immaterial noncompliance Federal Agency: U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing: 11.441 Criteria/Requirement: The Organization’s procurement policies should incorporate the provisions of the procurement standards set out at 2 CFR sections 200.318 through 200.327. Cause: The Organization’s fiscal policies and procedures do not meet the required federal standards for procurement. Effect: Executed contracts using federal funds may be in violation of federal guidelines. Recommendation: The Organization's procurement policy must have documented procurement procedures, consistent with state, local, and tribal laws and regulations for the acquisition of property or services required under a federal award or subaward. The Organization should maintain records sufficient to detail the history of procurement. Management Response: Management will work on revising the Organization’s procurement policies to incorporate the necessary provisions.

Corrective Action Plan

Finding # 2025-001 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: The Organization’s fiscal policies and procedures do not meet the required federal standards for procurement set out at 2 CFR sections 200.318 through 200.327. The Organization's procurement policy must have documented procurement procedures, consistent with state, local, and tribal laws and regulations for the acquisition of property or services required under a federal award or subaward. The Organization should maintain records sufficient to detail the history of procurement. Corrective Action: Management will work on revising the Organization’s procurement policies to incorporate the necessary provisions. Anticipated Completion Date December 2025

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Other Findings in this Audit

  • 1157490 2024-001
    Material Weakness Repeat
  • 1157491 2024-002
    Material Weakness Repeat
  • 1157492 2024-003
    Material Weakness Repeat
  • 1157493 2024-001
    Material Weakness Repeat
  • 1157494 2024-002
    Material Weakness Repeat
  • 1157495 2024-003
    Material Weakness Repeat
  • 1157497 2024-002
    Material Weakness Repeat
  • 1157498 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
11.441 Regional Fishery Management Councils $17,942