Finding Text
2021-005 Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200.
Condition: The Department was able to provide a procurement policy, but it was dated in 2003 and not updated for the latest federal guidelines noted in the criteria paragraph.
Cause: The Department does not have internal controls in place surrounding procurement policies and procedures.
Effect: The lack of internal controls surrounding the procurement policies and procedures could lead to potential funding issues in the future.
Questioned Costs: None.
Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed.
Tribal Response: Management agrees with this finding.