Finding 623587 (2022-003)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-28

AI Summary

  • Core Issue: The Organization failed to keep necessary documentation for its procurement decisions.
  • Impacted Requirements: OMB Uniform Guidance §200.320 outlines specific documentation needed for different procurement methods based on contract value.
  • Recommended Follow-Up: Update written procurement policies to include required documentation and ensure compliance with Uniform Guidance moving forward.

Finding Text

Condition: The Organization did not maintain documentation of its procurement decisions. Criteria: OMB Uniform Guidance ?200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization's federal funding significantly increased in the year ended June 30, 2022 and is the first year that the Organization was required to undergo an audit in accordance with the Uniform Guidance. As noted in finding 2022-001, the Organization's purchasing policies did not comply with the Uniform Guidance. The Organization was not aware of the specific documentation requirements under the Uniform Guidance. Effect: In the absence of a written policy, it is more likely that the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization's written procurement policies should include details of required documentation in accordance with the Uniform Guidance, and the Organization should maintain such documentation. Views of Responsible Officials and Planned Corrective Actions: While documentation was not maintained, the procurement methods followed by the Organization did comply with the requirements based on the sizes of the contracts. Written procurement and conflict of interest policies, in accordance with the Uniform Guidance, will be established and implemented during the year ended June 30, 2023.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 47140 2022-001
    Material Weakness
  • 47141 2022-002
    Material Weakness
  • 47142 2022-003
    Material Weakness
  • 47143 2022-001
    Material Weakness
  • 47144 2022-002
    Material Weakness
  • 47145 2022-003
    Material Weakness
  • 623582 2022-001
    Material Weakness
  • 623583 2022-002
    Material Weakness
  • 623584 2022-003
    Material Weakness
  • 623585 2022-001
    Material Weakness
  • 623586 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $814,761
21.019 Coronavirus Relief Fund $284,377