Finding Text
Federal Agency: Department of Health and Human Services
Federal Program: Research and Development Cluster
Assistance Listing Number: 93.847, 93.867, & 93.103
Federal Award Identification Number and Year: Various
Award Period: January 1, 2023, through December 31, 2023
Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance
Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars.
Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations.
Questioned costs: None
Context: The new policy was being developed during 2023
Cause: The new policy was not put in place until 2024
Effect: Noncompliance with federal procurement requirements
Repeat Finding: Yes, 2022-002
Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations.
Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.