Finding Text
DURING MY AUDIT, I NOTED THAT THE NVK DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASEE OVER 10K FOR THE DOT, COVID-19, CSLFR PROGRAM AND ONE PURCHASE OVER 10K FOR THE DENALI COMMISSION GRANT. PER 2CFR, SECTION 200.320 NVK'S STAFF MUST FOLLOW PROCUREMENT POLICIES AND OBTAIN COMPETITIVE BIDS FOR SIGNIFICANT PURCHASES OF EQUIPMENT/MATERIALS AND/OR CONTRACTS AND DOCUMENT THE FINAL SELECTION PROCESS, INCLUDING VENDORS CONTACTED, VARIOUS QUOTES/BIDS, AND FINAL ANALYSIS OF WINNING BID. IN ADDITION, THE SAM WEBSITE MUST BE REVIEWED TO ENSURE THE WINNING VENDOR/CONTRACTOR HAS NOT BEEN SUSPENDED/DEBARRED. THE PURCHASE WAS IN THE AMOUNT OF $40,031 FOR THE DOT, COVID-19, CSLFR PROGRAM AND $31,307 FOR THE DENALI COMMISSION GRANT. I TESTED THE ONLY ONE IN EXCESS OF THE PROCUREMENT THRESHOLD FOR THE DOT, COVID-19, CSLFR GRANT AND BOTH OF THE PURCHASES IN EXCESS FOR THE DENALI COMMISSION GRANT ONE OF ONE FOR THE DOT, COVID-19, CSLFR AND ONE OF TWO IN THE DENALI COMMISSION DID NOT CONTAIN PROPER PROCUREMENT. INTERNAL CONTROLS WERE NOT IN PLACE TO ENSURE THAT PRIOR TO PURCHASE, PROPER PROCUREMENT PROCEDURES WERE FOLLOWED AND/OR DOCUMENTED. MANAGEMENT SHOULD ENSURE THAT ALL STAFF KNOW THAT ALL MATERIAL PURCHASES MUST BE PROPERLY PROCURED, AND IF SOLE SOURCE, THAT MUST BE DOCUMENTED AS WELL. THIS WAS A REPEAT FINDING. THE FINDING WAS PREVIOUSLY REPORTED AS FINDING 2022-002