Management agrees with the finding and is implementing the accompanying corrective action plan.
Views of Responsible Officials:
Ryan Edward, Finance and Operations Manager
Simone Auger, Director of Operations
Contact Person:
Simone Auger Director of Operations
Corrective Action Plan:
Preparation of Requisitions for Routine Goods and Services
A. Prior approval of purchases is documented by the Purchase Requisition form. Under normal circumstances, employees are required to prepare a Purchase Requisition for approval before making a purchase commitment. Procedures for doing so are listed below. If obtaining prior approval is not possible, an employee, at his or her discretion, may make a purchase and request reimbursement. However, if the purchase is not approved by their supervisor and the Executive Director, the employee becomes responsible for returning the items purchased or paying for them. If a rejected purchase was made using an NAIHC credit card, the employee will be responsible for reimbursing NAIHC.
B. Purchase Requisitions for routine goods and services will be prepared by the employee and submitted directly to the Finance and Operations Manager for review for completeness, accuracy, budgetary authorization, allowability, and reasonableness. Purchase Requisitions will contain all the following information:
• Vendor name and address.
• Applicable Requirements for Federally Funded Contracting:
• SAM Registration: Prior to entering into an agreement with NAIHC for federally funded work, an organization, consultant or subcontractor must maintain an active account in the System for Award Management (SAM)
• Type of Request. Specify whether the request is for goods, services, a blanket purchase order, or are amending an existing purchase order.
• Ship-to address. If there is a legitimate reason to have the goods shipped directly to your program’s offices, specify that location here. Otherwise, leave this section blank so that the shipment will be delivered to the NAIHC office. Note that if you choose to be the receiver of the goods, you are responsible for verifying the items received and their condition and forwarding the necessary paperwork to Purchasing.
• Will Call. Check this box to see if the purchase order is to be hand-carried to the vendor.
• Date required and special instructions (if any). Specify the date that the requested items are needed. Always include this information—it will assist the accounting department in determining priorities. Be sure to provide as much lead time as is practical by determining needs as far in advance as possible.
• Provide all the following information where applicable: description of items or services being requested, catalog number, quantity, units, unit cost, and total amount for each item ordered. In instances where the total cost is uncertain, use the best estimate available, preferably in the form of a “not to exceed” amount.
• Charge-to Account. Specify the NAIHC line item(s) to be charged.
• Signatures of the Requestor and the Supervisor.
• Date requested. This is the date that the requisition was prepared.
• Once the Supervisor and the Executive Director have signed the Purchase Requisition, a purchase can be made, and the office administrator will receive any corresponding invoices.
• Approved purchases made by credit card will require the credit card holder to include corresponding invoices or receipts in the monthly credit card payment packet.
Anticipated Completion Date:
January 1, 2024