Finding 977009 (2023-001)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-12
Audit: 308626
Organization: 6 Stones Mission Network (TX)

AI Summary

  • Core Issue: The Organization failed to follow formal procurement processes for contracts over $250,000.
  • Impacted Requirements: Non-compliance with Section 200.320 of the Code of Federal Regulations.
  • Recommended Follow-Up: Implement a compliance checklist for large purchases to align with federal procurement policies.

Finding Text

Finding 2023-001: Procurement – significant deficiency in internal controls over compliance and compliance finding. Criteria: The 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 formal request for proposal or obtain sealed bids for a contract in excess of the $250,000 formal procurement requirement threshold. Cause: The proposals and bids obtained did not follow the formal procurement process. 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

Other Findings in this Audit

  • 400567 2023-001
    Significant Deficiency
  • 400568 2023-002
    Significant Deficiency
  • 977010 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.95M
97.024 Emergency Food and Shelter National Board Program $137,199