Finding 400531 (2023-001)

2023-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: For one of the 40 items tested, we noted one food purchase expense did not have the documentation as required by the procurement policy. Based on inquiry with management, the procurement policy was not consistently followed for purchases surrounding food. Questioned costs: $51,200 Cause and Effect: By not maintaining documentation as required by the procurement policy, the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance Recommendation: We recommend the Organization provide training to staff on the requirements of the procurement policy. Auditee Response: The Organization will provide additional communication and training to staff on the requirements of the procurement policy