Finding 628755 (2022-002)

Federal Agency: U.S. Department of Agriculture Federal Program Title: State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 10.561 Federal Award Identification and Year: 232MN101S2514, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514 Compliance Requirement Affected: Procurement Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must comply with procurement requirements in accordance with Uniform Guidance 2 CFR 200.318. Condition: Support for the procurement method used by the County was not retained. Questioned Costs: None. Context: For one of one procurement transactions tested, support for the use of noncompetitive proposals method was not retained. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The County policy was not followed before entering into a new contract in 2022 with the vendor since it was done during the previous contract. Effect: The County could be overpaying for the transaction if not properly procured. Repeat Finding: No. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal procurement and retain documentation. Views of responsible officials: There is no disagreement with the audit finding