Finding 386393 (2023-001)

2023-001: Procurement Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Numbers: FCSBP05555, FCSBS04914 Pass-Through Agency: Illinois Department of Human Services Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the small purchase procurements tested, the Agency did not have documentation to support how these procurements met the requirements for a small purchase procurement. Condition: For the five small purchase procurements tested, the Agency could not support how these procurements met the requirements for a small purchase procurement. Questioned costs: None Context: For the five small purchase procurements tested, the Agency did not have documentation to support how these procurements met the requirements for a small purchase procurement. The total transactions subject to small purchase procurements was approximately $55,000. Cause: Unknown Effect: Documentation to support proper procurement was not available. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend that the Agency follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement. We also recommend that the Agency increase the micro-purchase threshold to a higher allowable limit and add specificity to the number of quotes required for small purchase procurements. Views of Responsible Official: There is no disagreement with this finding.