Finding Text
Program Name: Continuum of Care Assistance listing #: 14.218
Federal Awarding Agency: U.S. Department of Housing and Urban Development
Compliance Requirement: Procurement
Criteria: According to 2 CFR 200.320(a)(2) price quotations must be obtained from an adequate number of
qualified sources for the acquisition of property or services for which the aggregate dollar amount is higher
than the micro-purchase threshold but does not exceed the simplified acquisition threshold.
Condition: The Organization did not follow their small purchase procedures used according to their
procurement policy (for procurements between $10,000 and $250,000).
Cause: Many expenses were split between multiple programs over the course of the program. While the
expenditures were individually within the micro-purchase threshold, combined, the amounts exceeded this.
Effect: The Organization did not adequately meet the requirements for their procurement policy to perform
a cost/price analysis on their contractors.
Repeat Finding: This is not a repeat finding.
Questioned Costs: There were no questioned costs related to this finding.
Recommendation: We recommend the Organization receive price quotations for all material purchases and
recurring expenditures relevant to federal awards.