Finding 947238 (2023-001)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-02-27

AI Summary

  • Core Issue: The Organization failed to follow federal procurement rules by not issuing a request for proposal for a contract over $250,000.
  • Impacted Requirements: This non-compliance violates Section 200.320 of the Code of Federal Regulations regarding procurement principles.
  • Recommended Follow-Up: Implement a checklist for large purchases to ensure adherence to federal procurement policies.

Finding Text

Procurement – Material weakness in internal control over compliance and compliance finding. Criteria: Organization is required to comply with procurement principles as detailed in Section 200.320 of the Code of Federal Regulations. Condition: During procurement testing it was noted that the Organization did not issue a request for proposal or obtain multiple proposals for a contract in excess of the $250,000 formal procurement requirement threshold. Effect: The Organization was not in compliance with federal procurement principles. Recommendation: The Organization should implement controls to ensure compliance with federal procurement policies including a checklist for large purchases that mirrors federal procurement requirements. Management’s Response: See corrective action plan.

Categories

Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

  • 370796 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.371 Striving Readers $882,635
93.575 Child Care and Development Block Grant $311,278
93.600 Head Start $30,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,300