Finding Text
Federal Agencies: Department of Housing and Urban Development
Federal Program Names: Continuum of Care Program
Assistance Listing Number: 14.267
Federal Award Identification Number:
IL0395L5T102113,IL0395L5T102214, IL0232L5T102215, IL0184L5T102215, IL0184L5T102316, IL1790H5T102200, IL1791H5T102200, IL1792H5T102200,197661, IL1759D5T102100, 8567-C, 8567-D
Award Period: 9/1/2022-8/31/2023; 9/1/2023-8/31/2024; 7/1/2023-6/30/2024; 3/1/2023-2/29/2024; 3/1/2024-5/31/2025; 9/1/2023-8/31/2026; 10/1/2022-9/30/2023; 10/1/2023-6/30/2024; 2/1/2024-4/30/2024; 5/1/2024-4/30/2025
Type of Finding:
Other Matters
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: 2 CFR section 200.320 outlines the acceptable methods of procurement. Purchases below the simplified acquisition threshold, but above the micro-purchase threshold, require that price or rate quotations be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Noncompetitive procurement can be used in certain circumstances however the non-Federal entity is to maintain appropriate supporting documentation justifying the use of sole source procurement consistent with 2 CFR 200.320(c).
Condition: Inner Voice did not maintain appropriate documentation to support the procurement method utilized for procurement selected for testing.
Questioned Costs: Unknown.
Context: One (1) of five (5) procurement transactions selected for testing.
Cause: Inner Voice did not maintain appropriate documentation based on the method of procurement utilized.
Effect: Inner Voice may inadvertently select vendors without regard to fair competition and cost analysis.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend Inner Voice to consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized.
Views of Responsible Officials: There is no disagreement with this finding.