Finding 30192 (2022-005)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-29

AI Summary

  • Core Issue: The organization lacks formal written procurement policies, which are required by federal regulations.
  • Impacted Requirements: Compliance with the procurement standards outlined in Sections 200.317 through 200.327 of the Code of Federal Regulations.
  • Recommended Follow-Up: Establish and document procurement policies, and conduct annual reviews to ensure compliance with regulations and internal changes.

Finding Text

Finding 2022-005 Criteria or Specific Requirement: The Code of Federal Regulations Section 200.318 states that the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must confirm to the procurement standards identified in Sections 200.317 through 200.327. Condition: During our review of the procurement procedures, it was noted that no formal written policy is maintained. Cause: The Organization does not have a process for reviewing its written policies and procedures on a regular basis to ensure its activities conform to Uniform Guidance requirements. Effect or Potential Effect: The deficiency increases the risk that expenses could be disallowed if appropriate procurement procedures were not followed. Questioned costs: None note. Repeat Finding: No. Recommendation: We recommend the Organization document and implement its procurement policies and procedures for compliance with Uniform Guidance requirements. Additionally, we recommend the Organization review all policies and procedures annually, or more frequently, if necessary, to reflect changes to laws, regulations, personnel, and/or internal procedures. Views of Responsible Officials: Management agrees with the finding and will implement a process to document its policies and procedures.

Corrective Action Plan

Michael Fields will work with O'Leary & Anick to establish and implement policies and procedures in compliance with the Uniform Guidance. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 30188 2022-001
    Material Weakness
  • 30189 2022-002
    -
  • 30190 2022-003
    Significant Deficiency
  • 30191 2022-004
    Significant Deficiency
  • 30193 2022-001
    Material Weakness
  • 30194 2022-002
    -
  • 30195 2022-003
    Significant Deficiency
  • 30196 2022-004
    Significant Deficiency
  • 30197 2022-005
    Significant Deficiency
  • 30198 2022-001
    Material Weakness
  • 30199 2022-002
    -
  • 30200 2022-003
    Significant Deficiency
  • 30201 2022-004
    Significant Deficiency
  • 30202 2022-005
    Significant Deficiency
  • 30203 2022-001
    Material Weakness
  • 30204 2022-002
    -
  • 30205 2022-003
    Significant Deficiency
  • 30206 2022-004
    Significant Deficiency
  • 30207 2022-005
    Significant Deficiency
  • 30208 2022-001
    Material Weakness
  • 30209 2022-002
    -
  • 30210 2022-003
    Significant Deficiency
  • 30211 2022-004
    Significant Deficiency
  • 30212 2022-005
    Significant Deficiency
  • 30213 2022-001
    Material Weakness
  • 30214 2022-002
    -
  • 30215 2022-003
    Significant Deficiency
  • 30216 2022-004
    Significant Deficiency
  • 30217 2022-005
    Significant Deficiency
  • 606630 2022-001
    Material Weakness
  • 606631 2022-002
    -
  • 606632 2022-003
    Significant Deficiency
  • 606633 2022-004
    Significant Deficiency
  • 606634 2022-005
    Significant Deficiency
  • 606635 2022-001
    Material Weakness
  • 606636 2022-002
    -
  • 606637 2022-003
    Significant Deficiency
  • 606638 2022-004
    Significant Deficiency
  • 606639 2022-005
    Significant Deficiency
  • 606640 2022-001
    Material Weakness
  • 606641 2022-002
    -
  • 606642 2022-003
    Significant Deficiency
  • 606643 2022-004
    Significant Deficiency
  • 606644 2022-005
    Significant Deficiency
  • 606645 2022-001
    Material Weakness
  • 606646 2022-002
    -
  • 606647 2022-003
    Significant Deficiency
  • 606648 2022-004
    Significant Deficiency
  • 606649 2022-005
    Significant Deficiency
  • 606650 2022-001
    Material Weakness
  • 606651 2022-002
    -
  • 606652 2022-003
    Significant Deficiency
  • 606653 2022-004
    Significant Deficiency
  • 606654 2022-005
    Significant Deficiency
  • 606655 2022-001
    Material Weakness
  • 606656 2022-002
    -
  • 606657 2022-003
    Significant Deficiency
  • 606658 2022-004
    Significant Deficiency
  • 606659 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.001 Agricultural Research_basic and Applied Research $430,664
10.902 Soil and Water Conservation $160,335
10.310 Agriculture and Food Research Initiative (afri) $158,598
10.311 Beginning Farmer and Rancher Development Program $147,024
10.215 Sustainable Agriculture Research and Education $35,425
10.912 Environmental Quality Incentives Program $9,370