Finding Text
Federal Program Information: COVID – Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Procurement: The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of 2 CFR 200.318, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327.
Condition: The College did not have a formal procurement policy in place documenting procedures that conform to the procurement standards in the Uniform Guidance.
Cause: Lack of administrative oversight with respect to procurement process.
Effect or Potential Effect: The College is not in compliance with procurement standards.
Questioned Costs: None.
Context: The College did not have a formal procurement policy in place documenting procedures that conform to the procurement standards in the Uniform Guidance.
Identification as a Repeat Finding: There was no similar finding identified during the prior year.
Recommendation: We recommend the College develop and implement a procurement policy conforming to procurement standards.
Views of Responsible Officials: