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.