Finding 596403 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-26
Audit: 18280
Organization: Special Olympics Ohio INC (OH)

AI Summary

  • Core Issue: The Organization's procurement policy lacks necessary provisions for federal grant expenditures.
  • Impacted Requirements: Nonprofits must adhere to strict purchasing rules under the Uniform Guidance for federal funding.
  • Recommended Follow-Up: Develop a dedicated procurement policy that aligns with Uniform Guidance for federal grants.

Finding Text

U.S. Department of Education Special Education - Special Olympics Education Programs (CFDA 84.380) - 2022-001: Procurement Policy Condition: Significant Deficiency: The Organization's procurement policy does not contain the required provisions related to federal grant expenditures. Criteria: The Uniform Guidance imposes strict purchasing requirements on nonprofits expending non-payroll related federal funding. Cause: The Organization did not know that there were specific procurement policy requirements related to expenditures of federal funding. Effect: Purchases made by the Organization utilizing federal funding in excess of $10,000, in the aggregate, may not meet the Uniform Guidance requirements. However, in the testing performed in the sampled non-payroll expenditures, the Organization had various purchases in excess of $10,000. Recommendation: We recommend that the Organization implement a separate procurement policy that is specific for federal grant expenditures that follows the Uniform Guidance requirements. Views of Responsible Officials and Correction Action: Refer to the Corrective Action Plan.

Categories

Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 19961 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.380 Special Education -- Olympic Education Programs $558,760
93.184 Disabilities Prevention $180,922
93.667 Social Services Block Grant $169,296