Finding 49938 (2022-002)

Criteria or Specific Requirement: The UG subsections 200.317 through 200.326 address procurement standards within the Uniform Guidance. These standards require certain elements to be included in a written procurement policy. Condition: During our testing, we noted certain elements of the College?s procurement policy did not specifically address all requirements in CRF subsections 200.317 through 200.326. Required elements not included were: ? UG ?200.318, item (d): The non-Federal entity's procedures must avoid acquisition of unnecessary or duplicative items. ? UG ?200.321 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms, item (a): The non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible. Questioned Costs: None Context: During testing, it was noted the College?s procurement policy did not include all required elements under federal regulations. Cause: The College did not ensure its procurement policies were up to date with federal regulations. This was reported to the College in the prior year, but was not brought to the College?s attention until after the fiscal year. Effect: The College was not in compliance with procurement regulations. Repeat Finding: Yes, see 2021-002 Recommendation: We recommend the College review its existing written procurement policies to ensure the written policies are in compliance with federal regulations. Views of Responsible Officials: Management agrees with finding.