Finding Text
Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance ?200.317 through ?200.326 contain requirements that apply to procurements occurring with federal awards. Condition: Food Bank for Larimer County did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment requirements. Cause: There was a misunderstanding about what needed to be retained to support compliance with the relevant requirements. Effect: Lack of documentation to support procurement could result in expenditures not in conformity with Uniform Guidance. Questioned Costs: None Context/Sampling: None ? We reviewed all procurement vendors subject to this compliance requirement. Repeat Finding from Prior Year: No Recommendation: Food Bank for Larimer County should retain all documentation supporting compliance with major federal program procurement, suspension and debarment compliance requirements. Views of Responsible Officials: Management agrees with the finding.