Finding 602218 (2022-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-05-03
Audit: 27508
Auditor: Donovan PC

AI Summary

  • Core Issue: Prevail lacks a documented procurement policy, which is necessary for compliance with Federal regulations.
  • Impacted Requirements: Failure to document procurement procedures may lead to non-compliance with 2 CFR 200.318 and related standards.
  • Recommended Follow-Up: Prevail should create a written procurement policy that aligns with Federal regulations and includes vendor suspension checks.

Finding Text

FINDING NO. 2022-001 PROCUREMENT (SIGNIFICANT DEFICIENCY) FEDERAL PROGRAM OR CLUSTER: CRIME VICTIM ASSISTANCE ASSISTANCE LISTING NUMBER: 16.575 Criteria Per 2 CFR 200.318, ?The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?200.317 through 200.327.? Condition Prevail does not have a documented procurement policy to ensure it is complying with the above standard. Cause A responsible individual is not monitoring Federal regulations to ensure Prevail?s procurement procedures are properly documented and in line with the regulations. Effect Not documenting these procedures could result in Prevail completing procurement transactions not in compliance with Federal regulations. Additionally, Prevail does not include the requirement to check for suspension or debarment of vendors, as required by Federal regulations. Recommendation We recommend Prevail develop a written procurement policy incorporating the Federal regulations identified above. Views of Responsible Officials Prevail?s Corrective Action Plan is included on page 32.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 25775 2022-001
    Significant Deficiency
  • 25776 2022-001
    Significant Deficiency
  • 602217 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $46,392
16.017 Sexual Assault Services Formula Program $20,736
16.575 Crime Victim Assistance $13,800
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,710