Finding 556037 (2024-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2025-04-28

AI Summary

  • Core Issue: The Organization lacks documented procurement procedures as required by 2 CFR 200.318(a).
  • Impacted Requirements: Non-compliance with Uniform Guidance increases the risk of staff being unaware of necessary procurement procedures.
  • Recommended Follow-Up: Management should create a formal procurement policy that aligns with 2 CFR 200.318(a) standards.

Finding Text

Questioned costs: Impossible to quantify, given the nature of the finding. Condition: The Organization did not have documented procurement procedures that were consistent with the standards identified in 2 CFR 200.318(a). Criteria: Per 2 CFR Sec. 200.318(a), “[t]he recipient or subrecipient must maintain and use documented procedures for procurement transactions under a Federal award or subaward, including for acquisition of property or services. These documented procurement procedures must be consistent with State, local, and tribal laws and regulations and the standards identified in §§ 200.317 through 200.327.” Effect: The Organization was not in compliance with the requirements of the Uniform Guidance. Lack of formal documentation of the Organization’s procurement procedures increases the likelihood that staff is unaware of the procedures and updates to them, which increases the chances that staff is noncompliant with the applicable requirements. Cause: The Organization inadvertently did not document its procedures in a manner consistent with the standards identified in 2 CFR 200.318(a). Recommendation (2024-001-a): We recommend that management draft a formal procurement policy outlining the Organization’s procedures in a manner consistent with the standards identified in 2 CFR 200.318(a). Management’s Response: Management concurs with this finding and agrees with the auditor’s recommendations.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment

Other Findings in this Audit

  • 556036 2024-001
    Material Weakness
  • 556038 2024-001
    Material Weakness
  • 556039 2024-001
    Material Weakness
  • 1132478 2024-001
    Material Weakness
  • 1132479 2024-001
    Material Weakness
  • 1132480 2024-001
    Material Weakness
  • 1132481 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $119,420
14.218 Community Development Block Grants/entitlement Grants $23,347
21.027 Coronavirus State and Local Fiscal Recovery Funds $18,277
14.267 Continuum of Care Program $14,750
16.588 Violence Against Women Formula Grants $10,771
16.575 Crime Victim Assistance $6,262
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,800