Finding Text
Item:
2022-004
Assistance Listing Number:
21.027
Programs:
Coronavirus State and Local Fiscal Recovery Funds
Federal Agency:
U.S. Department of the Treasury
Pass-Through Agencies:
Arizona State Office of the Governor; Maricopa County
Pass-Through Grantor Identifying Number:
Unknown
Award Year:
January 1, 2022 to December 31, 2024; January 28, 2022 to June 30, 2023
Compliance Requirement:
Procurement, suspension and debarment
Criteria:
In accordance with 2 CFR § 200.318 - General procurement standards - the 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 and the standards identified in 2 CFR § 200.318.
Condition:
The entity does not have a documented procurement policy and procedures that address the provisions of 2 CFR § 200.318
Questioned Costs:
n/a
Context:
In a population of 79 procurements for program costs, we conducted a non-statistical sample of 8 transactions. In our sample of 8 transactions, it was noted that all procurements were below the micro-purchase threshold, but there was no documented procurement policies or controls to ensure compliance with 2 CFR § 200.318.
Effect:
Undocumented procurement decisions could violate the requirements of 2 CFR § 200.318
Cause:
Special Olympics Arizona, Inc. did not prepare written procurement policies, nor implement controls to ensure adherence to the policies, that conform to 2 CFR § 200.318.
Identification as a Repeat Finding:
Not a repeat finding
Recommendation:
The entity should prepare written procurement policies and implement controls to ensure adherence to the policies that conform to 2 CFR § 200.318.
Views of Responsible Officials:
Management of the Organization concurs with the finding. See Corrective Action Plan.