Finding 1226413 (2024-007)

Federal Program/Award Identification: 10.525 Farm and Ranch Stress Assistance Network (FRSAN) Federal Award Project Number: 2020-70028-32729, 2023-70028-41283, and 2024-70028-43314 Federal Award Project Year: 2020 through 2026 Name of Federal Agency: United States Department of Agriculture Name of the Applicable Pass-Through Entity: National Institute of Food and Agriculture Criteria: The Organization is required to have a written procurement policy that reflects application of state, local, and tribal laws and regulations, as well as conforming to federal law and procurement standards per 2 CFR 200.318(a) of the Uniform Guidance. Condition: We noted that the Organization does not have a procurement policy that meets the requirements of 2 CFR 200.318(a) of the Uniform Guidance. Cause: The Organization was unaware of what was required in the written policy. Effect or Potential Effect: Violations of 2 CFR 200.318(a) of the Uniform Guidance could occur. Questioned Costs: None Context: UHY reviewed the Organization’s procurement policy and determined it was not sufficient to meet the requirements of 2 CFR 200.318(a) of the Uniform Guidance Recommendation: We recommend the Organization establish a written procurement policy that meets the standards of 2 CFR 200.318(a) of the Uniform Guidance. Views of Responsible Officials and Planned Correction Action: See “Management’s Response and Correction Active” plan section.