Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Health Center Infrastructure Support
Assistance Listing Number: 93.526
Federal Award
Identification Number: C8ECS43959-01
Award Periods: September 15, 2021 – September 14, 2024
Criteria:
2 CFR section 200.320 outlines the acceptable methods of procurement. Purchases below the simplified acquisition threshold, but above the micro-purchase threshold, require that price or rate quotations be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Furthermore, the Organization's procurement policies require the maintaining of records sufficient to detail the history of procurement including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price
Condition:
The organization did not maintain appropriate documentation to support the procurement method utilized for contracts selected for testing.
Questioned Costs:
None.
Context:
Three of three transactions selected for testing.
Cause:
The Center did not create and maintain appropriate documentation to support the method of procurement utilized.
Effect:
Potential noncompliance with 2 CFR section 200.320(c)(1) - (3).
Repeat Finding:
No.
Recommendation:
We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list.
Views of Responsible Officials:
There is no disagreement with the audit finding.