Finding Text
Condition: The School did not document the procurement process
according to the procurement standards as codified under
OMB Circular 2 CFR 200. Procurement procedures were
done a few years ago and not updated. Criteria:
The School is required to follow certain procurement
procedures including maintaining records of its
procurement history and following the requirements of
each procurement method being used.
Cause:
The School did not have clear division of responsibility
relating to procurement and, although procurement was in
fact done, the school failed to document it properly.
Effect of Finding:
After discussions with management, the auditor has
determined that although the school failed to document
the procurement process properly, they were in fact
following the required procurement process as codified
under OMB Circular 2 CFR. As such, the effects of this
deficiency are minimal.
Recommendation:
To ensure that each employee involved in the
procurement process has a clear understanding of their
responsibilities to ensure that the procurement process is
done properly.
View of Responsible Party and Planned Corrective
Action:
Since being made aware of the issue, the School’s
administrator met with all employees involved in
procurement and ensured that each one had a clear
understanding of their role and what is required of them.