FAC Explorer

Finding 33994 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2022-11-20
Audit: 33431
Organization: Food Bank for Larimer County (CO)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Food Bank for Larimer County lacks necessary documentation for procurement compliance with federal requirements.
  • Impacted Requirements: This affects adherence to Uniform Guidance sections ?200.317 through ?200.326 regarding procurement, suspension, and debarment.
  • Recommended Follow-Up: Ensure all relevant documentation is retained to support compliance with federal procurement requirements.

Finding Text

Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance ?200.317 through ?200.326 contain requirements that apply to procurements occurring with federal awards. Condition: Food Bank for Larimer County did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment requirements. Cause: There was a misunderstanding about what needed to be retained to support compliance with the relevant requirements. Effect: Lack of documentation to support procurement could result in expenditures not in conformity with Uniform Guidance. Questioned Costs: None Context/Sampling: None ? We reviewed all procurement vendors subject to this compliance requirement. Repeat Finding from Prior Year: No Recommendation: Food Bank for Larimer County should retain all documentation supporting compliance with major federal program procurement, suspension and debarment compliance requirements. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Corrective Action Plan: We will retain support for all procurement actions we undertake under the federal grant agreements. When securing bids and price quotes, we will retain documentation of the completion of our procurement and selection process for at least three (3) vendors for all items we plan to purchase throughout the year that will total $10,000 or more. Copies of all bids and pricing, including transportation, will be maintained. Copies of email correspondence as well as written documentation of conversations with vendors regarding current pricing will be attached to the bids and quotes received. All quotes will be included with a completed Supplier/Vendor Selection Form and scanned to the Supplier/Vendor shared drive file for audit purposes. In addition, we will retain documentation of our search of https://sam.gov/content/home to assure that all vendors we intend to use throughout the year have not been suspended or debarred.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 33995 2022-001
    Significant Deficiency
  • 610436 2022-001
    Significant Deficiency
  • 610437 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $1.59M
10.559 Summer Food Service Program for Children $320,533
10.558 Child and Adult Care Food Program $316,625
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $90,633
10.568 Emergency Food Assistance Program (administrative Costs) $55,602
21.019 Coronavirus Relief Fund $20,000
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,000