Finding Text
Criteria:
In accordance with Title 2 CFR Part 200.318, the Organization must maintain records to document the history of procurement of a vendor. Records include, but are not limited to, rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
Condition:
For two (2) procurements made during fiscal year 2023, approval of the competitive bid analysis was not documented, and the analysis was not maintained with the related purchase order/vendor agreement. For a separate procurement during fiscal year 2023, the suspension and debarment check performed prior to execution of the agreement was not maintained or documented with the related purchase order/vendor agreement.
Cause:
Documentation supporting the procurement of contractors was not maintained in a logical manner to document the history of procurement. This finding was originally identified as part of the 2022 audit (2022-002) and reoccurred during 2023.
Effect:
Without appropriate documentation, the Organization may be unable to support whether the procurement of the vendors was performed in accordance with the procurement standards noted in Title 2 CFR Part 200.318.
Questioned Costs:
N/A
Recommendation:
Management should develop formal approval and record retention policies as it relates to the documentation pertaining to activities funded by federal awards.
Views of Responsible Officials:
Refer to Corrective Action Plan.