Finding 398634 (2023-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-05-29

AI Summary

  • Core Issue: The Organization lacks a documented procurement policy, which is essential for compliance with federal guidelines.
  • Impacted Requirements: Without proper records, the Organization fails to meet Uniform Guidance section 200.318, risking non-compliance in vendor selection.
  • Recommended Follow-Up: Adopt a written procurement policy to ensure transparent and competitive vendor selection processes.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: 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 have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.

Categories

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 398632 2023-002
    Significant Deficiency
  • 398633 2023-002
    Significant Deficiency
  • 975074 2023-002
    Significant Deficiency
  • 975075 2023-002
    Significant Deficiency
  • 975076 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $43,686
64.024 Va Homeless Providers Grant and Per Diem Program $36,155
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,293
21.023 Emergency Rental Assistance Program $26,341
97.024 Emergency Food and Shelter National Board Program $15,725
14.218 Community Development Block Grants/entitlement Grants $2,532
14.267 Continuum of Care Program $2,176