Finding Text
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847 & 93.867 Federal Award Identification Number and Year: Various Award Period: January 1, 2022, through December 31, 2022 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Noncompliance with procurement requirements under Uniform Guidance. Questioned costs: None Context: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Cause: Prior to 2022, the Organization was unaware of this federal requirement. Effect: Not following proper procedure is in direct violation of Section 200.318 of the Code of Federal Regulations. Repeat Finding: No. Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.