Acquisition Management: Controls and Monitoring for Sole-source Purchase Orders Need to Be Strengthened

Date Issued

Tuesday, March 12, 2024

Submitting OIG

Smithsonian Institution OIG

Other Participating OIGs

Smithsonian Institution OIG

Agencies Reviewed/Investigated

Smithsonian Institution

Report Number

OIG-A-24-06

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 3 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
OIG-A-24-06-04	Yes	$0	$0
Revise and implement procedures to conduct compliance reviews and report to the Under Secretary on the results of these reviews, including the following:a. determining whether sole-source justification forms were adequately justified and properly approved andb. ensuring the accuracy of the competition data in the accounting system.
OIG-A-24-06-05	Yes	$0	$0
Develop and implement monitoring procedures to identify trends in sole-source purchasing. This could include (1) determining the specific reports that will be used for monitoring sole-source purchase orders, (2) establishing the frequency of the reports, and (3) identifying a list of individual directors and management officials who will receive reports. In addition, develop clear guidelines on what constitutes discrepancies and how they are identified, addressed, documented, and retained for future reference.
OIG-A-24-06-06	Yes	$0	$0
Revise the procurement procedures manual to clarify the responsibility of unit Procurement Delegates to review purchase orders and to ensure the accuracy of the data entered in the accounting system.