Finding Text
2022-002 U.S. Department of Agriculture, Food, and Nutrition Service Emergency Food Assistance Program Assistance Listing Number: 10.568/10.569 Passed Through: The Arizona Department of Economic Security Pass Through Number: CtR052634 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding ? Significant Deficiency in Internal Control Over Compliance Condition/Context ? Internal control procedures over procurement requirements did not ensure compliance with federal awards. For 1 of 8 vendors tested, there was no documented evidence that the vendor was reviewed and approved in accordance with the Organization?s procurement policy. Criteria ? In accordance with Uniform Guidance, 2 CFR 200.318(i) requires that an entity maintain records sufficient to detail history of procurement including the rationale for the method of procurement, contractor selection, and the basis for the contract price. 2 CFR 200.303(a) requires an entity to establish and maintain effective internal control over the Federal awards that provides reasonable assurance that the entity is managing the award in compliance with Federal statutes. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement and Uniform Guidance. Repeat Finding ? No Questioned Costs ? None Recommendation ? The Organization complete procurement forms or another form of documentation showing that a vendor was approved and that procurement processes were appropriately performed. View of Responsible Officials - There is no disagreement with the audit findings.