Finding Text
Finding # 2023-002
Type: Immaterial noncompliance over procurement
Assistance Listing:
10.937 Partnerships for Climate-Smart Commodities
Criteria/Requirement
The Organization’s procurement policies should incorporate the provisions of the procurement standards set out at 2 CFR sections 200.318 through 200.327.
Cause:
The Organization’s fiscal policies and procedures do not meet the required federal standards for procurement.
Effect:
Executed contracts using federal funds may be in violation of federal guidelines.
Questioned Costs:
None.
Recommendation:
The Organization's procurement policy must have documented procurement
procedures, consistent with state, local, and tribal laws and regulations for the
acquisition of property or services required under a federal award or subaward. The
Organization should maintain records sufficient to detail the history of procurement.
Management’s Response:
The Organization agrees with the auditor’s recommendation. At the time of this audit’s issuance, the Organization has updated its procurement policies and procedures to be consistent with federal requirements.