Finding 2022-012 ? Procurement (Significant Deficiency and Noncompliance) (Repeat finding) Information on the Federal Program: U.S. Department of Education, CFDA No. 84.425, COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund Criteria: 2 CFR 200.320 establishes the methods of procurement to be followed for non-federal entities when acquiring goods and services with federal awards. Aggregate purchases higher than the micro-purchase threshold must use the small purchase procedures which require price quotes be obtained from an adequate number of qualified sources. Condition: We selected a sample of six vendors to test for proper procurement procedures. Of those six, one vendor was not properly procured. Management?s View: Management was made aware of this during the end of the prior year audit. These purchases had already been made by that time. Management has implemented a corrective action plan to ensure that policies and procedures are followed. Corrective Action Plan: Management has informed department heads regarding the need to obtain multiple quotes for purchases higher than the micro-purchase threshold and below the bid threshold. Management is in process of updating Policies and Procedures to include this requirement for Procurement. Going forward, requisitions submitted requiring multiple quotes will not be approved without a minimum of three (3) quotes provided by the requester. This will take effect immediately as the policies are formally updated. Anticipated Completion Date: September 30, 2023