Finding 1224375 (2024-002)

Criteria: Organizations must have written procurement policies and procedures that include the elements required by the Uniform Guidance and the organizations must follow those policies and procedures for purchases under Federal awards. Condition: The Organization’s written procurement policies do not include the elements required by the Uniform Guidance and the Organization did not follow the federal procurement requirements in spending federal funds. Context: The Organization’s management was not adequately familiar with the federal procurement requirements. Cause: The Organization did not have appropriate written policies and procedures. Effect: Lack of appropriate written policies and procedures and failure to follow the federal regulations could result in unallowable costs charged to Federal awards. Repeat finding: Repeat of finding 2023-003. Questioned costs: None.