Finding Text
Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.
Condition: For all four purchases selected for audit testing, we noted that written documentation on the selection method was not retained in the procurement file.
Questioned costs: None
Context: Four out of four items selected for testing of procurement and suspension and debarment did not have proper documentation.
Cause: Written support was not retained in the procurement file at the time of the procurement.
Effect: Procuring vendors without full and open competition.
Repeat Finding: No
Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them.
Views of Responsible Officials: There is no disagreement with the audit finding.