Finding 516270 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-12-20

AI Summary

  • Core Issue: The Program made large purchases with grant funds without obtaining necessary price quotations from qualified sources.
  • Impacted Requirements: This violates procurement policies outlined in Federal regulations (CFR 200.317-200.327).
  • Recommended Follow-up: Management should ensure compliance with all procurement regulations for future purchases using Federal funds.

Finding Text

Criteria An entity must have and use documented procurement policies consistent with Federal, State, and local laws, regulations, and standards for the acquisition of property or services required under a Federal award or subaward. The procedures must conform to the procurement standards identified in CFR 200.317 through 200.327. Condition The Program made two large purchases using grant funds exceeding the micro-purchase threshold without obtaining price or rate quotations from an adequate number of qualified sources. Cause The Program was not fully educated on procurement policies when it came to grant funds, so they were not aware that bids or price comparisons were necessary for the purchases. Effect Failure to follow appropriate procurement procedures could result in excess procurement costs being disallowed or subject the entity to possible claims. It was determined that the items procured were reasonable in cost with other vendors. Recommendation We recommend management adhere to the Federal, State, and local regulations for all procurements using Federally sourced funds. Management's Response Management agrees with our recommendation and finding and will work to adhere to all applicable procurement policies.

Corrective Action Plan

The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs. Individual(s) Responsible Sherry Bradley Completion Date The plan was implemented.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 516271 2023-002
    Significant Deficiency
  • 1092712 2023-001
    Significant Deficiency
  • 1092713 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.50M