Finding Text
2022-003—Procurement, Suspension and Debarment
Federal program information:
Funding agency: All
Title: All
Assistance Listing Number (ALN): All
Award year and number: All
Pass-through entity (if applicable): All
Criteria: According to 2 CFR Part 200.318, a non-federal entity must have and use documented procurement procedures for the acquisition of property or services required under a Federal award or subaward. The entity's documented procurement procedures must conform to the procurement standards identified in Parts 200.317 through 200.327, including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts.
Condition: The Institute has not developed and approved policies and procedures over procurement, suspension and debarment as required by the Uniform Guidance.
Questioned Costs: None.
Context: N/A
Cause: The Institute had never been subject to an external audit prior to 2021 and had not developed formal policies and procedures over procurement, among others.
Effect: The Institute is not in compliance with the Uniform Guidance general procurement standards at 2 CFR Part 200.318.
Auditor’s Recommendations: The Institute should development written policies and procedures over procurement, suspension and debarment that meets the requirements of 2 CFR Parts 200.317 through 200.327.
Management’s Response: Management of the Institute did not provide any comments in response to this finding.