FAC Explorer

Finding 58417 (2022-002)

- Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 55048
Organization: Quartz Valley Indian Reservation (CA)
Auditor: Melissa B Petersen CPA LLC

AI Summary

  • Core Issue: The Tribe is not following its procurement policy and federal regulations regarding documentation of price quotations.
  • Impacted Requirements: Non-compliance with 2 CFR 200.320(b) and the Tribe's own procurement procedures.
  • Recommended Follow-Up: Review and improve documentation practices for procurement transactions to ensure compliance and potentially reduce costs.

Finding Text

2022-002 21.027 SLFRP; Repeat Finding Criteria: The Tribe is out of compliance with 2 CFR 200.320(b) and its written and approved procurement policy regarding documentation of price or rate quotations obtained. Condition: Procurement by small purchase procedures for 1 of 72 procurement transactions totaling $7,336 were not adequately documented as to whether price or rate quotations were obtained from an adequate number of qualified sources. We note the disbursements appear reasonably related to the program objectives Effect: The Tribe may have paid more for goods and services than necessary. Questioned Costs: None identified

Corrective Action Plan

2022-002 Sufficient documentation of competitive bid price or rate quotations obtained from an adequate number of qualified sources for all transactions selected for audit testing was not maintained. Contact Pern Mary Benedict Anticipated Completion Date 12/31/2023 Action Plan: There was signficant improvement made in this area. The Tribal Administrator will monitor transactions closely to ensure documentation. A checklist will be created to go accompany all purchases requiring bids.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $833,355
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $714,053
15.021 Consolidated Tribal Government Program $604,575
93.441 Indian Self-Determination $598,468
66.605 Performance Partnership Grants $298,793
16.841 Voca Tribal Victim Services Set-Aside Program $238,300
21.023 Emergency Rental Assistance Program $167,065
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $141,110
15.114 Indian Education_higher Education Grant Program $115,183
93.575 Child Care and Development Block Grant $111,490
15.144 Indian Child Welfare Act_title II Grants $73,286
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $32,252
15.519 Indian Tribal Water Resources Development, Management, and Protection $31,169
21.026 Homeowner Assistance Fund $22,348
15.160 Bia Wildland Urban Interface Community Fire Assistance $22,080
15.035 Forestry on Indian Lands $18,346
15.141 Indian Housing Assistance $13,707
15.608 Fish and Wildlife Management Assistance $9,946
93.568 Low-Income Home Energy Assistance $9,380
10.699 Partnership Agreements $6,534
15.024 Indian Self-Determination Contract Support $4,129
15.036 Indian Rights Protection $3,965
93.499 Low Income Household Water Assistance Program $3,878
20.205 Highway Planning and Construction $2,293
15.113 Indian Social Services_welfare Assistance $2,179
15.037 Water Resources on Indian Lands $72