Finding Text
2 CFR § 1000.10 gives regulatory effect to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200 for the Department of Treasury. 2 CFR § 200.320, which states, in part, that the non-federal entity must have and use documented procurement procedures, for informal procurement methods which consist of micro-purchases and small purchases. 2 CFR § 200.320(a)(1)(ii) states, in part that micro-purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable based on research, experience, purchase history or other information and documents it files accordingly. 2 CFR § 200.320(a)(2)(i) states, in part that small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Allen County Uniform Guidance Procurement Policy, Adopted June 18, 2020, Section IV. A, set the micro-purchase level at less than $10,000. Two of the three expenditures tested, one for Legal fees and one for Antigen Test Kits, from the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant, exceeded the County's micro-purchase amount of less than $10,000. However, the County did not obtain and document price or rate quotations from adequate number of qualified sources. Noncompliance with procurement requirements could affect future grant awards. A control should be implemented to help ensure compliance with procurement requirements.