Finding 2670 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-11-29
Audit: 4488
Organization: My Project USA (OH)

AI Summary

  • Core Issue: The Organization lacks a formal procurement policy, which is a significant deficiency.
  • Impacted Requirements: Purchases over $10,000 do not comply with Uniform Guidance for nonprofits receiving federal funding.
  • Recommended Follow-Up: If federal funding is anticipated, establish a formal procurement policy aligned with Uniform Guidance.

Finding Text

Finding 2022-002 - No Formal Procurement Policy (Significant Deficiency and Compliance) Condition: During our audit it was noted that the Organization does not have a formal procurement policy. Criteria: Uniform Guidance imposes strict purchasing requirements on nonprofits receiving federal funding. Cause: The Organization has not previously received federal funding and therefore did not need a formal procurement policy. Effect: Purchases made by the Organization in excess of $10,000 are not meeting the Uniform Guidance requirements. Recommendation: We recommend that if the Organization believes they will be receiving federal funding in the future, they implement a formal procurement policy that follows Uniform Guidance requirements. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.

Corrective Action Plan

Establishment of a Formal Procurement Policy – My Project USA recognizes the absence of a Federal Procurement Policy within our organization. To address this gap, Zerqa Abid will be tasked with the development of a comprehensive procurement policy. This policy will be subsequently presented to the board of directors for their approval, with the aim of finalizing and implementing it by December 2023.

Categories

Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 2669 2022-001
    Material Weakness
  • 579111 2022-001
    Material Weakness
  • 579112 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $297,805
10.569 Emergency Food Assistance Program (food Commodities) $162,638
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000
93.558 Temporary Assistance for Needy Families $10,700