Finding Text
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.