Compliance with Uniform Guidance ? Procurement Suspension and Debarment Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services. Criteria: 2 CFR Sections 200.212, 200.318(h), and 180.300 and 48 CFR Section 52.209-6 state that a non-Federal entity must review that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded from participation in federal award programs. Condition: During our testing for procurement compliance, it was determined that the Home did not verify that vendors charged to the major program are not debarred, suspended, or otherwise excluded from participation in federal award programs. Questioned Cost: None Cause: The Home was not aware of the requirement to review an entity?s status. Effect: The Home is not in compliance with 2 CFR Sections 200.212, 200.318(h), and 180.300 and 48 CFR Section 52.209-6. As a result, the Home could enter into covered transactions with entities that are debarred, suspended, or otherwise excluded from participation in federal award programs. Perspective Information: Vendors in excess of the $25,000 threshold were reviewed to determine if they are debarred, suspended, or otherwise excluded from participation in federal award programs. None were noted to be ineligible for participation. Repeat Finding: Yes Recommendation: We recommend the Home review and document the verification that vendors are not debarred, suspended, or otherwise excluded from participation in federal award programs. Views of the Responsible Officials and Planned Corrective Actions: The Home will revise its procurement policy to include a semi-annual review of the vendors eligible to participate in the federal award programs.
Financial and Performance Reporting Information on Federal Program: Unaccompanied Alien Children (Assistance Lising No. 93.676) provided by the Department of Health and Human Services. Criteria: Compliance under Unaccompanied Alien Children (Assistance Listing No. 93.676): Financial Reporting Requirements, submission of SF-425, Federal Financial Report. Condition: During our testing of compliance with the submission of the SF-425, Federal Financial Report, we noted that the quarterly report due April 30, 2022 was submitted June 6, 2022 and the quarterly report due September 30, 2022 has not been submitted. In addition, the annual submission due April 30, 2022 was submitted September 1, 2022. Questioned Cost: None Cause: The Home did not have a procedure in place to ensure that required reports were completed and submitted by the required due dates. Effect: Two submissions of the quarterly, and one annual submission of Federal Financial Report (SF-425) were not filed by the required deadlines. Perspective Information: The COVID-19 pandemic has resulted in the Home operating at reduced staffing levels and in a remote capacity which has disrupted normal operations. Additionally, the Fiscal Director position was vacant from January 2022 through April 2022. Repeat Finding: Yes Recommendation: We recommend the Home implement a procedure or checklist to ensure that the required reports are completed and submitted by the required due dates. Views of the Responsible Officials and Planned Corrective Actions: A recurring calendar reminder will be set in order to remind the Home of the due dates to submit the Federal Financial Reports.
Compliance with Uniform Guidance ? Procurement Suspension and Debarment Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services. Criteria: 2 CFR Sections 200.212, 200.318(h), and 180.300 and 48 CFR Section 52.209-6 state that a non-Federal entity must review that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded from participation in federal award programs. Condition: During our testing for procurement compliance, it was determined that the Home did not verify that vendors charged to the major program are not debarred, suspended, or otherwise excluded from participation in federal award programs. Questioned Cost: None Cause: The Home was not aware of the requirement to review an entity?s status. Effect: The Home is not in compliance with 2 CFR Sections 200.212, 200.318(h), and 180.300 and 48 CFR Section 52.209-6. As a result, the Home could enter into covered transactions with entities that are debarred, suspended, or otherwise excluded from participation in federal award programs. Perspective Information: Vendors in excess of the $25,000 threshold were reviewed to determine if they are debarred, suspended, or otherwise excluded from participation in federal award programs. None were noted to be ineligible for participation. Repeat Finding: Yes Recommendation: We recommend the Home review and document the verification that vendors are not debarred, suspended, or otherwise excluded from participation in federal award programs. Views of the Responsible Officials and Planned Corrective Actions: The Home will revise its procurement policy to include a semi-annual review of the vendors eligible to participate in the federal award programs.
Financial and Performance Reporting Information on Federal Program: Unaccompanied Alien Children (Assistance Lising No. 93.676) provided by the Department of Health and Human Services. Criteria: Compliance under Unaccompanied Alien Children (Assistance Listing No. 93.676): Financial Reporting Requirements, submission of SF-425, Federal Financial Report. Condition: During our testing of compliance with the submission of the SF-425, Federal Financial Report, we noted that the quarterly report due April 30, 2022 was submitted June 6, 2022 and the quarterly report due September 30, 2022 has not been submitted. In addition, the annual submission due April 30, 2022 was submitted September 1, 2022. Questioned Cost: None Cause: The Home did not have a procedure in place to ensure that required reports were completed and submitted by the required due dates. Effect: Two submissions of the quarterly, and one annual submission of Federal Financial Report (SF-425) were not filed by the required deadlines. Perspective Information: The COVID-19 pandemic has resulted in the Home operating at reduced staffing levels and in a remote capacity which has disrupted normal operations. Additionally, the Fiscal Director position was vacant from January 2022 through April 2022. Repeat Finding: Yes Recommendation: We recommend the Home implement a procedure or checklist to ensure that the required reports are completed and submitted by the required due dates. Views of the Responsible Officials and Planned Corrective Actions: A recurring calendar reminder will be set in order to remind the Home of the due dates to submit the Federal Financial Reports.