Core Issue: The Organization lacked a compliant procurement policy throughout 2022, violating Uniform Guidance requirements.
Impacted Requirements: Non-compliance with 2 CFR 200.318 - 200.327 could lead to improper fund expenditures.
Recommended Follow-Up: Ensure the procurement policy is fully implemented and maintained across the entire organization moving forward.
Finding Text
2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization establish a procurement policy based on the requirements noted in 2 CFR 200.318-200.327. Auditee Response: The Organization established and implemented a procurement policy in accordance with Uniform Guidance requirements during the year in 2022.