Finding Text
2022-008 ? Purchases Made Outside of the University's Procurement Process Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment). Program. COVID-19 - Higher Education Emergency Relief Fund; Assistance Listing Numbers 84.425E, 84.425F. Criteria. The University is required to make purchases in accordance with its procurement policy. Per the University's procurement policy, the University must receive quotes from at least three different sources, and files must be maintained for all quotes, for medium to large purchases ($10,000 to $150,000). Condition. Of the four disbursements tested from the institutional portion, two instances were noted where the University made medium to large purchases amounting to $72,802 where management did not maintain supporting documentation for each quote received. Cause. This condition appears to have been caused by management not following the University's internal policies, and supporting documentation not being maintained by management. Effect. As a result of this condition, the University did not follow its procurement policy. Questioned Costs. No costs have been questioned as a result of this finding inasmuch no unallowable costs have been identified. Recommendation. We recommend management train employees on the University's policies and procedures. View of Responsible Officials. Management agrees with the finding. See corrective action plan.