Finding Text
2022-003 Legal Services Corporation CFDA #09-742018 Legal Services Corporation ? Basic Field ? General CFDA #09-742018 Legal Services Corporation ? Basic Field ? Native American Procurement Material Weakness in Internal Control over Compliance Criteria: 45 CFR 1631 requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal law. Condition: Our testing detected five instances in which the transaction exceeded the DPLS?s micro-purchase threshold, requiring rate quotes and a written evaluation why the vendor was chosen, however, this was not completed. Cause: There was a lapse in oversight of the internal control process ensuring a written evaluation was completed, detailing DPLS?s considerations over the procurement process. Effect: Without completing a written evaluation detailing the history of procurement, demonstrating that the program complies with laws, regulations, and other compliance requirements is difficult. Questioned Costs: None reported based on assessment of comparative pricing readily available. Context/Sampling: A nonstatistical sample of 60 disbursements. Out of the 60 disbursements, five items exceeded DPLS? micro-purchase threshold. Repeat Finding from Prior Year: Yes. 2021-003 reported a similar finding over procurement. Recommendation: We recommend management review the internal control process to ensure procurement considerations are documented and retained. Views of Responsible Officials: Management is in agreement.