Finding 1159443 (2024-002)

2024 -002 Documentation of Procurement History - Significant Deficiency - Procurement and Suspension and Debarment Coronavirus State and Local Fiscal Recovery Federal Agency - US Department of Treasury Federal Award Number - 21.027 Pass-Through Entity - State of Nevada Criteria: The Uniform Guidance in 2 CFR Section 200.317 through 200.327 requires that non-Federal entities must have and use documented procedures which conform to the procurement standards identified. Uniform Guidance 200.218 specifically requires that non-Federal entities must maintain records sufficient to detail the history or procurement. Condition: During the course of the audit, the engagement team noted one instance of procurement where sufficient records to detail the history of procurement were not maintained in accordance with the Organization's procurement policy. Cause: Documentation of procurement activity is not maintained in accordance with the Organization's procurement policy. Effect: The Organization could make procurement activity is not maintained in accordance with the Organization's procurement policy. Questioned Costs: Not applicable. Context: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Identification As A Repeat Finding: No Recommendation: The Organization should develop a written consistent process and documentation system to capture procurement history in accordance with the Organization's procurement policy. View Of Responsible Officials: Management of the Organization concurs with the audit finding and will comply with all procurement requirements.