The Agency planned the audited contracts in accordance with applicable statutes, rules, Office of the Comptroller of Public Accounts (Comptroller’s Office) requirements,
and Agency policies and procedures. The Agency ensured that the associated statements of work contained all of the elements that the Comptroller’s Office required
and that the bids were completed correctly. The Agency also completed a formal preliminary risk assessment for both contracts audited to determine the level, type, and amount of
management, oversight, and resources required to plan and implement the contracts.
However, the Agency should improve certain contract and grant administration procedures related to procurement and oversight. Specifically,
the Agency should improve its contract procurement process by ensuring that its purchasing staff are free of conflicts of interest and by reviewing
solicitations when the Agency receives only one bid to determine whether the solicitations were overly restrictive. The Agency also should strengthen its
contract and grant oversight processes by making sure it reviews documentation related to contract and grant deliverables.
Jump to Chapter 2