Finding Text
Federal program information: Funding agency: U.S. Department of Education Title: Indian Education ? Special Programs for Indian Children CFDA number: 84.299A Award number: S299A180043 Award period: 10/1/2018 ? 9/30/2022 Condition: Although Phoenix Indian Center has a set process for procurement it was determined through audit procedures that Phoenix Indian Center did not maintain adequate documentation to support the decisions made for a vendor during the fiscal year 2022. Criteria: Requirement for procurements are contained in 2 CRF 200.318 (i) and 200.323 that requires a procurement file to contain the history of the procurement, including rationale for the method of procurement, full and open competition or Indian Preference, selection of contract type, basis for contractor selection and basis for contract price and modifications. Additionally, procurement transactions should be conducted in a manner providing full and open competition in accordance with Phoenix Indian Center?s procurement standards. Per Phoenix Indian Center?s policies and procedures three bids must be obtained for purchases greater than $15,000. Questioned Costs: None noted. Cause: Internal controls to ensure that program expenditures are authorized and made in accordance Phoenix Indian Center?s applicable procurement policies and procedures were not followed. Effect: The federal program above was not in compliance with procurement requirements as sufficient documentation was not maintained and available for review. Auditor?s Recommendation: Ensure Phoenix Indian Center?s procurement policies are enforced by obtaining competitive bids for goods and serves when required, and ensure bid documentation are retained to substantiate compliance with Phoenix Indian Center?s procurement policy. Management?s Response: Management will immediately review the procurement process and ensure that required supporting documentation accompany vendor files.